This class was created by Brainscape user Rebecca Nguyen. Visit their profile to learn more about the creator.
By:
Rebecca Nguyen
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Decks in this class (15)
INVENTORY (F3M3)
Lower of cost or net realizable v...,
Lower of cost or market 2,
Weighted average method 3
9
cards
PPE: Cost Basis (F3M4)
Component depreciation 1,
Composite or group depreciation 2,
Sum of years digits depreciation 3
8
cards
Intangible Assets (F3M7)
Purchased intangible assets 1,
Internally developed intangible a...,
Internally developed intangible a...
15
cards
LEASES (F6 M1-M3)
In an operating lease the lessee ...,
Leasehold improvement 2,
Lessee treatment of leasehold imp...
32
cards
Derivatives and Hedge Accounting (F6M4)
Derivative instrument 1,
Underlying 2,
Notional amount 3
19
cards
Foreign Currency Accounting (F6M5)
Reporting currency 1,
Foreign currency 2,
Translation or remeasurement 3
6
cards
Pension Benefits (F7 M1-M2)
Accumulated benefit obligation abo 1,
Projected benefit obligation pbo 2,
Vested benefits 3
23
cards
Stockholder's Equity (F7 M5-M7)
Outstanding vs issued stocks 1,
Common shareholder s equity formu...,
Book value per common share formu...
29
cards
Statement of Cash Flows (F8M2)
Operating cash flows 1,
Investing inflow 2,
Financing cash flows 3
12
cards
Not-For-Profit (F7 M3-M6)
Characteristics 1,
Not for profit financial statemen...,
Required financial statements 3
35
cards
Governmental Funds (F9 M2-M6)
Governmental funds financial stat...,
Modified accrual 2,
Types of governmental funds 3
23
cards
Proprietary/Fiduciary Funds (F10 M1-M2)
Proprietary funds financial state...,
Internal service 2,
Enterprise fund 3
9
cards
Government Wide Financial Statements (F10 M3-M7)
Required reporting 1,
Comprehensive annual financial re...,
Special purpose local governments 3
6
cards
Government Wide FS/Reconciliation (F10 M6)
Reconciliation of governmental fu...,
Bs reconciliation c can 2,
Bs reconciliation a can 3
14
cards
FAR 1
When is revenue from sale with ri...,
Revenue recognition bill and hold...,
Application of change in accounti...
6
cards
More about
FAR
- Class purpose General learning
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