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

Decks in this class (18)

F8
What is the purpose for separate ...,
What is the characteristic of ser...,
The measurement focus of governme...
72  cards
Conceptual Framework, standards, standard setting, and FS
Goals of convergence,
Sec s rulemaking steps,
What is the sec standard setting ...
57  cards
F1
Five elements of present value,
How are sold fixed assets recognized,
What expenses are included in exi...
27  cards
F2
Expenses,
Realization,
Recognition
45  cards
F6
What does service cost represent pp,
What is accumulated benefit oblig...,
How to calculate the interest cos...
35  cards
F7
J e for issuance of ps j e for co...,
Does contingent shares or stock o...,
Are shares issuable upon exercise...
37  cards
F10
What is fv,
What are the 3 valuations of fv,
What are the hierarchy of inputs
21  cards
F3
Under the cost method dividends n...,
Are cost method investments adjus...,
How is dividend revenue recognize...
47  cards
F4
Working capital formula,
Current ratio formula,
Quick ratio formula
64  cards
F5
What is the pv formula,
How are bargain purchase options ...,
What amount of deferred gains are...
72  cards
FS Accounts
During the year hauser co wrote o...,
Rate of return on assets formula,
When debt is issued at a discount...
19  cards
IFRS VS GAAP
Discontinued operations held for ...,
Extraordinary items,
Accounting changes required compa...
50  cards
SPECIFIC TRANSACTIONS
Examples of not extraordinary items,
Contingent liability,
How does ifrs and gaap treat an e...
15  cards
GOVT ACCT
Are transfers from other financin...,
In the government wide financial ...,
The measurement focus of governme...
5  cards
J/E and Formulas
Impairment loss,
J e to adjust to accrual basis sa...,
J e to adj purchases made on a ca...
80  cards
NFP
How does a nfp account for deprec...,
If nfp decides not to capitalize ...,
Hann school a nongovernmental not...
4  cards
F9
J e to record nfp promises,
How is donated property accounted...,
Program servces
52  cards
REVIEW
How should a govt choose to alloc...,
Statement of net assets availabe ...,
What is the proper measurement of...
51  cards

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FAR OVERALL

  • Class purpose General learning

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