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Financial Accounting and Reporting (FAR)

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

By: Frederick Hogan
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Decks in this class (13)

F1:M2-EPS and Public Company Reporting Topics
What is the basic formula used fo...,
Name the potentially dilutive sec...,
Compare basic and diluted eps 3
5  cards
F1:M3|M4-Stockholders' Equity
What is the date of declaration 1,
What is the date of record 2,
What is the date of payment 3
5  cards
F2:M1-Revenue Recognition Intro
What is the five step approach to...,
When is revenue recognized at a p...,
When is revenue recognized over t...
13  cards
F2: M2-Accounting Changes and Errors
Change in accounting entity or pr...,
What would a change from non gaap...,
How does overstated understated e...
9  cards
F2: M3-Adjusting Journal Entries
0  cards
F2: M4-Notes to Financial Stmts
When is a disclosure of vulnerabi...,
What is the summary of significan...,
Blank 3
3  cards
F2:M5-Subsequent Events
What is a subsequent event 1,
What are the categories that subs...,
What is a recognized subsequent e...
13  cards
F2:M6-Fair Value Measurements
What is fair value 1,
How is fair value different from ...,
How is fair value defined 3
17  cards
F2:M7-Special Framework
How do you adjust for increases a...
1  cards
F2:M8-Ratio and Variance
How is the current ratio completed 1,
Blank 2
2  cards
F3:M2-Trade Receivables
What are some characteristics of ...,
What are some characteristics of ...,
What are trade receivables 3
4  cards
F3:M1-Cash and Cash Equivalents
Define cash and cash equivalents 1
1  cards
F3:M3-Inventory
What is consignment and how does ...,
How do fob shipping terms affect ...,
Blank 3
7  cards

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Financial Accounting and Reporting (FAR)

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