This class was created by Brainscape user Shawn Brodie. Visit their profile to learn more about the creator.
By:
Shawn Brodie
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- flashcards
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Decks in this class (12)
Objectives, Qualitative Characteristics
Primary qualitative characteristi...,
Faithful representation 3,
Relevance 3
4
cards
Accrual Accounting
What is an accrual,
What is a deferral,
Accrual to cash net income formula
5
cards
Assumptions, Accounting Principles
4 accounting assumptions entirely...,
Entity assumption,
Going concern assumption
10
cards
Fair Value Framework - Intro and Definitions
Fair value defined,
Entry price buying and exit price...,
Orderly transaction
6
cards
Recognition and Measurement
Recognition,
Measurement,
Approaches to determine fair value
6
cards
Disclosure Requirements
Disclosure requirements,
Disclosures when fair value is on...,
Disclosures when fair value is on...
3
cards
Statement of Comprehensive Income
Presentation of comprehensive inc...,
Comprehensive income defined,
Other comprehensive income items oci
3
cards
Operating, Investing, & Financing Activities
Operating activities direct method,
Investing activities,
Financing activities
3
cards
Liquidity/Solvency and Operational Ratios
Liquidity solvency definition,
Operational definition,
Profitability definition
14
cards
Profitability and Equity Ratios
Profitability ratios,
Profit margin,
Return on assets
15
cards
Introduction to Earnings per Share
2 different measures of earnings ...,
Basic earnings per share beps,
Diluted earnings per share deps
6
cards
Bank Reconciliation
Balance per bank reconciliation,
Balance per book reconciliation
2
cards
More about
FAR
- Class purpose General learning
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