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

Flashcard maker: Rubaiyat Abedin

Decks in this class (125)

Accrual
Pass FAR section
11  cards
FASB/IFRS
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Assumptions/Recognition
The creator of this deck did not yet add a description for what is included in this deck.
7  cards
Fair Value
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Post Assessment I.1
The creator of this deck did not yet add a description for what is included in this deck.
13  cards
Financial Statements
The creator of this deck did not yet add a description for what is included in this deck.
44  cards
Diagnostic I.2
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Indirect/Direct Method
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Ratios
FAR
18  cards
Post Assessment I.2
The creator of this deck did not yet add a description for what is included in this deck.
17  cards
Diagnostic I.3
The creator of this deck did not yet add a description for what is included in this deck.
17  cards
Consolidation
The creator of this deck did not yet add a description for what is included in this deck.
67  cards
Post Assessment 1.3
The creator of this deck did not yet add a description for what is included in this deck.
14  cards
Diagnostic 1.4
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
SEC
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
EPS
The creator of this deck did not yet add a description for what is included in this deck.
24  cards
Interim Financial Reporting
The creator of this deck did not yet add a description for what is included in this deck.
13  cards
Diagnostic Assessment II.1
The creator of this deck did not yet add a description for what is included in this deck.
42  cards
Cash
The creator of this deck did not yet add a description for what is included in this deck.
25  cards
Allowance/Bad Debt
The creator of this deck did not yet add a description for what is included in this deck.
7  cards
Notes/Sales Receivables
The creator of this deck did not yet add a description for what is included in this deck.
12  cards
Factor Receivables
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Inventory Results
The creator of this deck did not yet add a description for what is included in this deck.
53  cards
Post Assessment II.1
The creator of this deck did not yet add a description for what is included in this deck.
29  cards
Diagnostic Assessment II.2
The creator of this deck did not yet add a description for what is included in this deck.
29  cards
Presentations/Valuation/Capitalization
The creator of this deck did not yet add a description for what is included in this deck.
34  cards
Depreciation
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Commercial Substance/Impairment/PPE
The creator of this deck did not yet add a description for what is included in this deck.
34  cards
Post Assessment II.2
The creator of this deck did not yet add a description for what is included in this deck.
2  cards
Diagnostic Assessment II.3
The creator of this deck did not yet add a description for what is included in this deck.
14  cards
Equity and Debt Investments
The creator of this deck did not yet add a description for what is included in this deck.
16  cards
Debt/Equity Investments
The creator of this deck did not yet add a description for what is included in this deck.
38  cards
Investor Stock Dividends, Splits, and Rights
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Intangibles/Goodwill/R&D/Software
The creator of this deck did not yet add a description for what is included in this deck.
53  cards
Post Assessment II.3
The creator of this deck did not yet add a description for what is included in this deck.
28  cards
Diagnostic Assessment II.4
The creator of this deck did not yet add a description for what is included in this deck.
49  cards
Current Liabilities
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Costs and Expenses/ Compensated Absences
The creator of this deck did not yet add a description for what is included in this deck.
12  cards
Contingent Liability Principles
The creator of this deck did not yet add a description for what is included in this deck.
26  cards
Notes Payable
The creator of this deck did not yet add a description for what is included in this deck.
13  cards
Bond Accounting Principles
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Bond Complications
The creator of this deck did not yet add a description for what is included in this deck.
18  cards
Refinancing Short-Term Obligations
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Debt Retirement
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Troubled Debt
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Debt Covenant Compliance
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Distinguishing Liabilities from Equity
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Owners' Equity Basics
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Stock Issuance/Preferred Stock/Treasury Stock
The creator of this deck did not yet add a description for what is included in this deck.
18  cards
Dividends
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Stock Rights, Retained Earnings
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Book Value Per Share
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Post Assessment II.4
The creator of this deck did not yet add a description for what is included in this deck.
44  cards
Diagnostic Assessment III.1
The creator of this deck did not yet add a description for what is included in this deck.
28  cards
Five Steps of Revenue Recognition
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Determining Transaction Price
The creator of this deck did not yet add a description for what is included in this deck.
4  cards
Allocating Transaction Price
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Special Issues in Revenue Recognition
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Contract Modifications and Other Considerations
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Accounting for Construction Contracts
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
Pension Principles, Reporting
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Pension Expense Basics
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Pension Expense Delayed Recognition
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
Pension Plan Reporting, International
The creator of this deck did not yet add a description for what is included in this deck.
2  cards
Postretirement Benefits
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Stock Options/ Stock Appreciation
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Post Assessment III.1
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Diagnostic Assessment III.2
The creator of this deck did not yet add a description for what is included in this deck.
12  cards
Income Tax Basics
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Permanent/Temporary Differences
The creator of this deck did not yet add a description for what is included in this deck.
7  cards
Tax Accrual Entry/Tax Allocation/Valuation Allowance for Deferred Tax Assets
The creator of this deck did not yet add a description for what is included in this deck.
17  cards
Uncertain Tax Positions/Net Operating Losses
The creator of this deck did not yet add a description for what is included in this deck.
6  cards
Types of Changes and Accounting Approaches
The creator of this deck did not yet add a description for what is included in this deck.
6  cards
Accounting Errors Restatement/Retrospective/Prospective Application
The creator of this deck did not yet add a description for what is included in this deck.
23  cards
Post Assessment III.2
The creator of this deck did not yet add a description for what is included in this deck.
12  cards
Diagnostic Assessment III.3
The creator of this deck did not yet add a description for what is included in this deck.
19  cards
Introduction to Business Combinations
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Introduction to Acquisition Method of Accounting
The creator of this deck did not yet add a description for what is included in this deck.
17  cards
Determining the Cost of the Business Acquired
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Recognizing/Measuring Assets, Liabilities, and Noncontrolling Interest
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Recognizing/Measuring Goodwill or Bargain Purchase Amount
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
Post-Acquisition Issues
The creator of this deck did not yet add a description for what is included in this deck.
6  cards
Disclosure Requirements—Acquisition Method
The creator of this deck did not yet add a description for what is included in this deck.
6  cards
Recording Business Combinations/IFRS
The creator of this deck did not yet add a description for what is included in this deck.
12  cards
Financial Instruments/IFRS/Disclosures
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Derivatives
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Hedging/Fair Value Hedges/Cash Flow Hedges/Foreign Currency Hedges/Disclosures/IFRS
The creator of this deck did not yet add a description for what is included in this deck.
23  cards
Post Assessment III.3
The creator of this deck did not yet add a description for what is included in this deck.
22  cards
Diagnostic Assessment III.4
The creator of this deck did not yet add a description for what is included in this deck.
50  cards
Introduction and Definitions
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Import Transaction/Export Transaction
The creator of this deck did not yet add a description for what is included in this deck.
19  cards
Introduction to Forward and Option Contracts
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
Natural (Economic) Hedge/Hedging Forecasted Transactions & Firm Commitment/Hedging Asset or Liability, Available-for-Sale, or Foreign Operations
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Speculation and Summary
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Introduction to Conversion of Foreign Financial Statements/Conversion Using Translation/Conversion Using Remeasurement/Remeasurement, Translation, and IFRS
The creator of this deck did not yet add a description for what is included in this deck.
32  cards
Background, Operating Leases/Capital Lease Basics/Additional Aspects of Capital Leases/Capital Lease Examples
The creator of this deck did not yet add a description for what is included in this deck.
30  cards
Direct Financing Leases/Sales Type Leases, International
The creator of this deck did not yet add a description for what is included in this deck.
15  cards
Depreciation, BPO, and Residuals/Sale Leasebacks and Disclosures
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Introduction to Types of Not-for-Profit Entities and Standard Setting/Financial Reporting
The creator of this deck did not yet add a description for what is included in this deck.
19  cards
Donations, Pledges, Contributions, and Net Assets/Special Issues - Recent Developments
The creator of this deck did not yet add a description for what is included in this deck.
24  cards
Health Care Organizations/Colleges and Universities
The creator of this deck did not yet add a description for what is included in this deck.
17  cards
Post Assessment III.4
The creator of this deck did not yet add a description for what is included in this deck.
35  cards
Diagnostic Assessment IV.1
The creator of this deck did not yet add a description for what is included in this deck.
22  cards
Introduction to Governmental Organizations/ GASB Concept Statements
The creator of this deck did not yet add a description for what is included in this deck.
13  cards
Fund Accounting
The creator of this deck did not yet add a description for what is included in this deck.
9  cards
Measurement Focus Basis of Accounting
The creator of this deck did not yet add a description for what is included in this deck.
11  cards
Budgetary Accounting/Encumberance Accounting
The creator of this deck did not yet add a description for what is included in this deck.
21  cards
Deferred Outflows and Deferred Inflows of Resources
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Net Position and Fund Balance
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Governmental Funds
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Proprietary Funds
The creator of this deck did not yet add a description for what is included in this deck.
8  cards
Fiduciary Funds
The creator of this deck did not yet add a description for what is included in this deck.
7  cards
Post Assessment IV.1
The creator of this deck did not yet add a description for what is included in this deck.
20  cards
Diagnostic Assessment IV.2
The creator of this deck did not yet add a description for what is included in this deck.
16  cards
The Comprehensive Annual Financial Report
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Determining the Financial Reporting Entity
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Major Funds and Fund-Level Reporting
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Deriving Government-Wide Financial Statements and Reconciliation Requirements Assessment
The creator of this deck did not yet add a description for what is included in this deck.
3  cards
Interfund Transactions, Construction Projects, and Infrastructure
The creator of this deck did not yet add a description for what is included in this deck.
6  cards
Long-Term Liabilities Other than Bonded Debt
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Terminology and Nonexchange Transactions
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Special Items—Recent Developments
The creator of this deck did not yet add a description for what is included in this deck.
5  cards
Post Assessment IV.2
The creator of this deck did not yet add a description for what is included in this deck.
10  cards
Practice Exam A: Testlet 1
The creator of this deck did not yet add a description for what is included in this deck.
33  cards
Practice Exam A: Testlet 2
The creator of this deck did not yet add a description for what is included in this deck.
33  cards

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