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Matching (Revenue & Expenses), Foreign Currency Accounting, and Other Financial Statement Presentations

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

By: Lyuben Dimitrov
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Decks in this class (8)

Timing Issues (Matching Revenue & Expenses, Correcting and adjusting accounts)
What are assets,
What are liabilities,
What requirements should be met b...
22  cards
Revenue Recognition
What are deferred credits,
When is royalty income recognized,
What is unearned revenue
10  cards
Expense Recognition & Impairment
What are examples of identifiable...,
How are purchased intangible asse...,
How are internally developed inta...
49  cards
Long-Term Construction Contracts
When does completed contract meth...,
What are the requirements to use ...,
What is the balance sheet present...
19  cards
Accounting for Installment Sales
What is gross profit equal to und...,
What is gross profit percentage e...,
What is earned gross profit equal...
6  cards
Accounting for Nonmonetary Exchanges
When does an exchange have commer...,
Are gains losses recognized for e...,
How are nonmonetary transactions ...
5  cards
Financial Reporting and Changing Prices
What is historical cost,
What is current cost,
What is nominal dollars
12  cards
Foreign Currency Accounting
What is foreign currency transaction,
What is foreign currency translation,
What is exchange rate
13  cards

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Matching (Revenue & Expenses), Foreign Currency Accounting, and Other Financial Statement Presentations

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