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FAR
> F4.3 Basic Consolidation Concepts > Flashcards
F4.3 Basic Consolidation Concepts Flashcards
FAR
(71 decks)
F1.1 Standards and Conceptual Framework
F1.2 Income Statement and Balance Sheet
F1.3 Revenue Recognition: Part 1
F1.4 Revenue Recognition: Part 2
F1.5 Income Statement: Discontinued Operations
F1.6 Accounting Changes and Error Corrections
F1.7 Statement of Comprehensive Income
F1.8 Adjusting Journal Entries
F2.1 Notes to Financial Statements
F2.2 Going Concern
F2.3 Subsequent Events
F2.4 Fair Value Measurements
F2.5 Segment Reporting
F2.6 SEC Reporting Requirements
F2.7 Special Purpose Frameworks
F2.8 Ratio Analysis
F3.1 Cash and Cash Equivalents
F3.2 Trade Receivables
F3.3 Inventory
F3.4 PP&E: Cost Basis
F3.5 PP&E: Depreciation and Disposal
F3.6 Nonmonetary Transactions
F3.7 Intangibles
F3.8 Impairment
F4.1 Financial Instruments
F4.2 Equity Method
F4.3 Basic Consolidation Concepts
F4.4 Acquisition Method: Part 1
F4.5 Acquisition Method: Part 2
F4.6 Intercompany transactions
F4.7 Consolidated Financial Statments
4.8 Goodwill, Including Impairment
F5.1 Payables and Accrued Liabilities
F5.2 Contingencies and Commitments
F5.3 Long-Term Liabilities
F5.4 Bonds: Part 1
F5.5 Bonds: Part 2
F5.6 Troubled Debt Restructuring and Extinguishment
F6.1 Operating Leases
F6.2 Capital Leases
F6.3 Sale-Leaseback
F6.4 Derivatives and Hedge Accounting
F6.5 Foreign Currency Accounting
F6.6 Income Taxes: Part 1
F6.7 Income Taxes: Part 2
F7.1 Pension Benefits: Part 1
F7.2 Pension Benefits: Part 2
F7.3 Retirement Benefits Other Than Pensions
F7.4 Financial Statements of Employee Benefits
F7.5 Stockholders' Equity: Part 1
F7.6 Stockholders' Equity: Part 2
F7.7 Stock Compensation
F8.1 Earnings per Share
F8.2 Statement of Cash Flows
F8.3 Not-for Profit Financial Reporting: Part 1
F8.4 Not-for Profit Financial Reporting: Part 2
F8.5 Not-for Profit Revenue Recognition
F8.6 Not-for-Profit Transfers of Assets and Other Accounting Issues
F9.1 Governmental Accounting Overview
F9.2 Fund Structure and Fund Accounting
F9.3 Transactions and Events: Part 1
F9.4 Transactions and Events: Part 2
F9.5 Governmental Funds Financial Statements: Part 1
F9.6 Governmental Funds Financial Statements: Part 2
F10.1 Proprietary Funds Financial Statements: Part 1
F10.2 Proprietary Funds Financial Statements: Part 2
F10.3 Form and Content of the Comprehensive Annual Financial Report
F10.4 Government-wide Financial Statements
F10.5 Fund Financial Statements
F10.6 Deriving Government-wide Financial Statements and Reconciliation Requirements
F10.7 Notes and Supplementary Information
