This class was created by Brainscape user Asmir Cavalic. Visit their profile to learn more about the creator.

Decks in this class (34)

F1 - M1 - Balance Sheet, Income Statement, and Comprehensive Income
What do people normally use the b...,
What are the two things that the ...,
What is the statement of comprehe...
66  cards
F1 - M2 - EPS and Public Company Reporting Topics
What is edgar 1,
What is the form 10 k 2,
What is the filing deadline for 1...
48  cards
F1 - M3 - Stockholders' Equity: Part 1
For equity is equity broken out b...,
Is accumulated other comprehensiv...,
What is noncontrolling interest w...
37  cards
F1 - M4 - Stockholders' Equity: Part 2
What is the transaction for stock...,
What is the transaction for stock...,
What is the transaction for stock...
23  cards
F2 - M1 - Revenue Recognition Introduction
When can you recognize revenue an...,
For revenue recognition what is t...,
Under i of istar how is a contrac...
58  cards
F2 - M2 - Accounting Changes and Error Corrections
When you have a change in account...,
Do you have to disclose a change ...,
What are some examples of a chang...
14  cards
F2 - M3 - Adjusting Journal Entries
What does accrue mean 1,
What is unearned or deferred reve...,
What is prepaid or deferred expen...
8  cards
F2 - M4 & M5 - Notes to Financial Statements and Subsequent Events
For the significant accounting po...,
What is the order of the footnote...,
What are some of the things that ...
12  cards
F2 - M6 - Fair Value Measurements
For the fair value how is this me...,
Does the fair value include trans...,
How would the fair value be measu...
17  cards
F2 - M7 - Special frameworks
Does everything have to be presen...,
What type of entities normally us...,
What is the balance sheet called ...
9  cards
F2 - M8 - Ratio Analysis
What is the relationship of a num...,
What kind of risk does that balan...,
What does the income statement te...
29  cards
F3 - M1 - Cash and Cash Equivalents
What are some examples of cash an...,
What is the difference between re...,
What is the purpose of a cash rec...
6  cards
F3 - M2 - Receivables
What is the difference from accou...,
Accounts receivable is measured a...,
What his the base acronym for acc...
23  cards
F3 - M3 - Inventory
What is the periodic inventory me...,
What is the perpetual inventory m...,
What is the formula for determini...
18  cards
F3 - M4 - PP&E
Fixed assets are measured at hist...,
When a fixed asset is donated to ...,
Land that is purchased for the pu...
21  cards
F3 - M5 - PP&E: Depreciation, Disposal, and Impairment
What is the difference between ph...,
What is salvage value 2,
What is estimated useful life 3
18  cards
F3 - M6 - Intangibles With Finite Lives
What is an intangible asset with ...,
What is an intangible asset with ...,
When you acquire an intangible fr...
33  cards
F4 - M1 - Payables and Accrued Liabilities
What are the two methods for reco...,
What is interest payable can you ...,
Long term debt needs to be broken...
25  cards
F4 - M2 - Contingencies
What are the two outcomes of a co...,
What are the ways gaap likes to c...,
Do you accrue gain contingencies 3
16  cards
F4 - M3 - Long Term Liabilities
What is does it mean to find the ...,
What is present or future value o...,
What is the present value and fut...
19  cards
F4 - M4 - Bonds: Part 1
For bond payments what is the for...,
What is the formula to calculate ...,
Will the interest expense for a b...
27  cards
F4 - M5 - Bonds: Part 2
What is amortizing the bond using...,
What is amortizing the bond using...,
Under the discount method is the ...
8  cards
F4 - M6 - Troubled Debt Restructuring and Extinguishment
What is troubled debt restructuri...,
One of the ways a debtor can sati...,
One of the other ways a debtor ca...
12  cards
F6 - M1 - Non profit financial reporting
What is without donor restrictions 1,
What is with donor restrictions 2,
A board decision is that a restri...
21  cards
F6 - M2 - Not for profit financial reporting - part 2
Is statement of cash flows requir...,
If the non profit uses direct met...,
What are operating activities for...
6  cards
F6 - M3 - Non for profit revenue rec
What are the attributes of contri...,
What can unconditional contributi...,
What are conditional contribution...
27  cards
F6 - M4 - Not for profit transfers of assets and other accounting issues
In non profit accounting was is r...,
For recipient accounting what is ...,
For recipient accounting what is ...
11  cards
F6 - M5 - Governmental Accounting Overview
For governments what is a fund 1,
What are the three main type of f...,
What is the acronym for the finan...
8  cards
F4 - M7 - Lessee Accounting
Who are the lessor and lessee 1,
What are the two criteria that ne...,
What are the two criteria that ne...
33  cards
F5 - M1 - Financial Instruments
Give some examples of financial a...,
What are some common examples of ...,
What are some common examples of ...
34  cards
F5 - M2 - Equity Method
When would you want to use the eq...,
What do you have to own 20 to 50 ...,
Under the equity method what do y...
17  cards
F5 - M3 - Consolidated Financial Statements
What is the requirement to use th...,
What percentage of ownership dete...,
What is controlling interest how ...
21  cards
F5 - M4 - Partnerships
What are the two ways a partner c...,
What are the three ways to accoun...,
What is the formula to calculate ...
14  cards
F5 - M5 - Statement of Cash Flows
Under the statement of cash flows...,
What does the operating section o...,
What does the investing section o...
13  cards

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FAR - CPA Study

  • Class purpose General learning

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