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

Decks in this class (17)

Accounting For Income Tax
Deferred method,
State and municipal bond interest...,
Interperiod income tax allocation
15  cards
Accounting for Leases, Pensions, & Retirement Plans
How should the present value of t...,
Market related value of plan assets,
Service cost component of net per...
55  cards
Accounting Theories
Statement of financial accounting...,
Statement of financial accounting...,
Relevance
29  cards
Bonds, Accounting for Debts
Bonds issued between interest dat...,
Short term obligations arising fr...,
Asc 815 pronouncement addresses a...
42  cards
Cashflow & Financial Statement Analysis
The principal advantage of the in...,
Current ratio,
Rate of return on investment
38  cards
Consolidated Financial Statement
Restating net assets to fair value,
Double counting,
Name the five steps in the consol...
37  cards
Earning Per Share Segment Reporting
Basic eps must be reported on the,
Profit or loss test,
Formula for basic earnings per sh...
25  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Government Accounting
Gasb concepts statement 1 lists t...,
Internal service fund definition,
Capital projects fund purpose
36  cards
Inventory
Markdown cancellations,
Fifo first in first out,
Three methods of inventory measur...
33  cards
NFP Accounting
How would cash flow from a bookst...,
On the statement of activities fo...,
Permanently restricted funds
20  cards
Other Assets, Liabilities, & Disclosures
Asc 730 definition of development...,
Under asc 730 how should outside ...,
General rule of asc 360 exchange ...
44  cards
Partnership
Purchase of an interest payment t...,
Distribution of cash procedure 4 ...,
Order of distribution in liquidation
18  cards
Price Level-Foreign Exchange
Functional currency is neither lo...,
Fair value hedge of an exposed as...,
The measuring units that can be u...
25  cards
Reporting the Results of Operations
Change in accounting estimates,
Asc 250 accounting changes and er...,
Asc 225 definition of unusual in ...
38  cards
Revenue & Expense Recognition
When do companies with esop plans...,
Asc 250 definition of accounting ...,
Name four key points of installme...
30  cards
Stockholders Equity & Investment in Stock
Name five characteristics of pref...,
Retained earnings should never al...,
If the donated stock is not to be...
43  cards

More about
Lambers FAR

  • Class purpose General learning

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