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Dahlia Saad
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Decks in this class (17)
Framework & General (SFCPA)
What are the 2 qualitative charac...,
What are the 4 enhancing characte...,
What are the three main aspects t...
19
cards
TEST DAY
Total asset turnover 1,
Net profit margin 2,
Return on total assets 3
12
cards
Governmental 2
All proprietary funds must present 1,
Depreciation expense 2,
Reduction in a liability 3
23
cards
Financial Statement Accounts(SFCPA)
Statement of financial position 1,
Net assets without donor restrict...,
Net assets with donor restrictions 3
20
cards
(Becker)Aquisition Method F4-M3/4
Non controlling interest nci 1,
Goodwill acquisition 2,
Bs fv adjustment 3
10
cards
My Becker Flashcards FAR1-3
Depletion base 1,
Depletion rate 2,
Total depletion 3
31
cards
(Becker) F4-M6,M7,M8 - consolidation & goodwill
Dividends paid by subsidiary 1,
Intercompany sales 2,
Transactions 3
12
cards
Payables And Accrued Liabilities
Exit and disposal costs 1,
Liability recognition criteria 2,
Secured by collateral classified ...
15
cards
Contingencies &. Long term debt
The contingent liability for a di...,
Note endorsed with recourse 2,
Accrual of estimates for continge...
17
cards
Bonds
Bond indenture 1,
Face par value 2,
Stated nominal or coupon interest...
24
cards
TDRs & Extinguishment
Transfer of assets 1,
Gain on restructuring 2,
Gain on disposal exchange 3
10
cards
Leases
What are the two types of leases 1,
Two types of capital leases 2,
Annual rental revenue 3
28
cards
Derivatives And Hedge Acct.
Deritivatives 1,
Underlying 2,
Notional amount 3
14
cards
Income Taxes
2 types of differences between pr...,
Permanent differences do not affe...,
Permanent differences examples 3
14
cards
Pension Benefits / Employee Benefits
Defined benefit plan 1,
Defined contribution plan 2,
Vested benefits 5
26
cards
Stockholders Equity
Common stockholders equity formula 1,
Book value per common share 2,
Retained earnings formula 3
15
cards
Governmental Accounting
6 characteristics of effective go...,
Accounting principles for 2,
Separate fund financial statement...
50
cards
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FAR cpa
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