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FARS - Roger CPA

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

By: Amanda Huot
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Decks in this class (13)

Conceptual Framework and IFRS
What are the 10 key elements that...,
What is the definition of an asset 2,
What is the definition of a liabi...
8  cards
Cash and Cash Equivalents
What is cash according to asc 305 1,
What is the definition of current...,
What is a cash equivalent 3
10  cards
Cost and Equity Method
What are the three types of metho...,
Equity method asc 323 characteris...,
Equity method asc 323 recording 3
25  cards
Marketable Securities
What are the types of marketable ...,
Trading securities hft 2,
Available for sale securities afs...
19  cards
Financial Instruments & Derivatives
Financial instrument types 1,
Three reasons for acquiring deriv...,
Derivatives characteristics 3
19  cards
Foreign Operations
Foreign currency types asc 830 1,
Foreign currency transactions 2,
Functional currency 3
15  cards
Inventory
Cost of inventory 1,
Goods in transit 2,
Returned inventory 3
18  cards
PP&E
Acquisition costs 1,
Lump sum purchases 2,
Asset retirement obligation aro 3
26  cards
Intangibles
Intangible assets 1,
Intangible asset type knowledge 2,
Intangible asset type 3
16  cards
Receivables
Valuation of receivables 1,
Bad debt expense calculations 2,
Direct write off method 3
22  cards
Bonds and PV Tables
Bond definition 1,
Term bond 2,
Serial bond 3
23  cards
Accounting for Leases
Operating leases 1,
Capital leases 2,
Capital lease criteria 3
17  cards
Liabilites
Blank 1
1  cards

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FARS - Roger CPA

  • Class purpose General learning

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