financial reporting

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

Decks in this class (27)

Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11  cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29  cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Risk Management
Define market risk 1,
Define sector risk 2,
Define credit default risk 3
17  cards
Financial Planning
What is a static budget 1,
What is a maser budget 2,
How do fixed costs affect budgeti...
19  cards
Corporate Governance
What is the primary duty of the b...,
What is the responsibility of the...,
What is the responsibility of the...
18  cards
Performance Measures
What four perspectives are includ...,
Why was balanced scorecard created 2,
What are strategy maps 3
28  cards
Information Technology
Which it personnel roles should a...,
What are the duties of a systems ...,
What is the primary duty of a sys...
70  cards
Cost Accounting
What is cost accounting 1,
What is the difference between co...,
What are product costs aka invent...
36  cards
Economics
How does a price increase affect ...,
What is a supply curve shift 2,
What are the characteristics of a...
67  cards
Capital Budgeting
What is capital budgeting how is ...,
What values are used in capital b...,
When is the present value of 1 ta...
28  cards
Financial Management
What is the primary focus of work...,
How is net working capital calcul...,
What are the characteristics of e...
41  cards

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financial reporting

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