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Justin Hibbard
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Decks in this class (25)
F1
What are the ingredients of faith...,
What are the ingredients of relev...,
What is realization according to ...
43
cards
1. Conceptual Framework
How do you measure fair value of ...,
Is an asset valuation account an ...,
What are the fundamental qualitat...
19
cards
4. The Adjusted Cost Method & the Equity Method
If company a invests in company b...,
When changing from the cost metho...,
Under the equity method when calc...
15
cards
2. Financial Statements and Revenue Recognition
What are the two components of th...,
When a bank account is overdrawn ...,
Does a dividend decrease equity w...
11
cards
3. Investments in Debt and Equity Securities
At what value are trading securit...,
True or false marketable securiti...,
True or false securities stocks b...
17
cards
5. Financial Instruments and Derivatives
Changes in the values of which ty...,
Changes in the values of which ty...,
The fair value of an option contr...
11
cards
6. Foreign Operations
How are hedges of net investments...,
How are gains and losses from for...,
Which exchange rates are used to ...
14
cards
7. Inventory
Which inventory methods value inv...,
The market value of inventory is ...,
The ceiling and floor that bound ...
26
cards
8. Property, Plant, and Equipment
If an entity puts a 10 000 down p...,
How do you calculate annual deple...,
How do you calculate annual depre...
13
cards
9. Intangible Assets
0
cards
10. Receivables
A company sells equipment for a t...,
How do you calculate interest amo...,
How do you discount a note receiv...
4
cards
11. Bonds
How do you calculate the gain or ...,
What s the difference between ter...,
When the effective interest metho...
3
cards
12. Leases
Should a lessee capitalize leaseh...,
What is a minor leaseback 2,
When should a seller lessee defer...
4
cards
13. Liabilities
A company refinances a short term...,
Can a deferred tax liability be c...,
What are the three levels of loss...
3
cards
14. Pensions
What are the elements that go int...,
What is pbo 2,
What is service cost s in a spider 3
9
cards
15. Equity
What is a liquidating dividend 1
1
cards
29. Governmental Accounting
Which funds use modified accrual ...,
What are the governmental funds 2,
What are the proprietary and fidu...
12
cards
16. Earnings Per Share
How do you calculate basic eps 1,
How do you calculate weighted ave...,
What makes a security dilutive or...
4
cards
19. Deferred Taxes
If book expense today is less tha...,
If book expense today is greater ...,
What are the steps for calculatin...
5
cards
21. Segment Reporting
What is test of a reportable segm...,
What is the test of a reportable ...,
What is the test of a reportable ...
3
cards
23. Long-term construction-type contracts
What s the difference between the...,
How do you calculate the amount o...,
Under the percentage of completio...
5
cards
25. Cash Flow
In which section of the cash flow...,
In which section s of the cash fl...,
In which section of the cash flow...
5
cards
26. Financial Statement Analysis
How do you calculate accounts rec...,
How do you calculate the quick ac...,
How do you calculate working capi...
8
cards
W2. FASB and Standard Setting Results
In reference to proposed accounti...,
The best protection against fraud...
2
cards
W3. Accrual Basis Accounting
The general rule to convert from ...
1
cards
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FAR - Roger
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