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Uniform CPA Exam

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

By: Kendall Wilson
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Decks in this class (11)

Lecture 1: Conceptual Framework and IFRS
Capital maintenance concept being...,
Physical capital maintenance,
Financial capital maintenance
17  cards
Lecture 2: Cash and Cash Equivalents & Balance Sheet
Current asset or liability,
Cash equivalent,
Items excluded from cash
5  cards
Lecture 3: Cost and Equity Method
Equity method asc 323 is used when,
Factors to consider whether or no...,
Under the equity method the inves...
23  cards
Lecture 4: Marketable Securities
Marketable securities asc,
Trading securities held for tradi...,
Available for sale securities afs
30  cards
Lecture 5: Financial Instruments & Derivatives
Financial instruments include cod,
Why companies acquire derivatives...,
Investments
32  cards
Lecture 6: Foreign Operations
An entity can be involved in fore...,
Under foreign currency transactio...,
Spot rate
34  cards
Lecture 7: Inventory
What is included in the cost of i...,
When goods are in transit fob shi...,
When goods are in transit fob des...
28  cards
Lecture 9: Intangibles
Intangible assets asc 350,
Intangibles 3 basic forms,
Intangible form knowledge
35  cards
Lecture 8: PPE (Fixed Assets ASC 360)
Ppe asc 360,
Ppe acquisition costs,
Land costs
44  cards
Lecture 11: Bonds
Term bond,
Serial bond,
Debenture bond
35  cards
Lecture 10: Receivables
Accounts receivable,
Valuation of receivables,
Uncollectible ar
40  cards

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Uniform CPA Exam

  • Class purpose General learning

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