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

Decks in this class (22)

Inventory
Equation for inventory errors,
Purchase commitment losses,
Inventory us gaap v ifrs
5  cards
PP&E
Define plant assets,
Plant asset examples,
Capitalized costs
65  cards
Cash
Under ifrs a cash generating unit...,
A bank reconciliation with the he...
2  cards
Receivables
When the allowance method of reco...,
This transaction reinstates incre...,
On december 1 2005 tigg mortgage ...
3  cards
Investments
Grants the investor ownership rights,
Not considered an equity investme...,
Fv accounting for investments
42  cards
REVIEW NEEDED
Effective interest method,
Reclassifications trading afs htm,
Ifrs 9 and new pronouncements
7  cards
Random from Cumulative EQs
Periodic system and cogs,
On october 20 2005 grimm co consi...,
On january 2 2004 adam co purchas...
18  cards
Intangible Assets
Lhi leasehold amortization calcul...,
Internal vs external costs,
Insurance cash surrender value
21  cards
Current Liabilities
Key elements of liabilities from ...,
Valuation of liabilities,
Cl and refinancing
30  cards
Deferred Revenue
Deferred vs accrued revenue,
Entries impacting unearned revenu...,
Gift card entries
11  cards
Notes Payable
Installment notes keys,
Loan origination fee,
Effective rate
11  cards
Bonds
Current portion of lt debt,
Debenture,
Bond issue costs
72  cards
Troubled Debt and Debt Covenant Compliance
Key troubled debt items,
Troubled debt restructuring tdr w...,
How to tell if a restructuring is...
13  cards
Equity
Issued vs outstanding vs treasury...,
Stock sold on subscription,
Default on stock subscription
43  cards
Revenue Recogniition
Installment method vs cost recove...,
Completion of production method,
Of completion method
5  cards
Expenses
Property taxes and payables vs pr...,
Compensated abscences,
Accrued vacation expense and pay ...
4  cards
Pensions
Deferred gain impact,
Pension overview,
Funded status
17  cards
Stock Options
In a stock option plan the estima...,
Change in estimate on performance...,
Stock option expiration
6  cards
Taxes
Key summary for taxes,
Income tax liability,
Deferred income tax
45  cards
Governmental
Purpose of financial reporting pa...,
Characteristics of financial repo...,
Elements of financial statements
79  cards
Balance Sheet
Included in assets,
Treatment of prepaid taxes
2  cards
Accrual Accounting
0  cards

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FAR - JET

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