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FAR
> Bond Complications > Flashcards
Bond Complications Flashcards
(1 cards)
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1
Q
How are bond issue costs accounted for?
A
As direct reduction in liability’s carrying amount, NOT capitalized
Amortized to interest expense
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FAR
(93 decks)
FASB and Standard Setting
Accrual Accounting
Financial Statements
Financial Accounting Standards Codification
Objectives and Qualitative Characteristics
Assumptions, Accounting Principles
Constraints and Present Value
Fair Value Framework- Introduction and Definitions
Recognition and Measurement
Inputs and Hierarchy
Disclosure Requirements
SEC Role and Standard Setting Process
SEC Reporting Requirements
Balance Sheet/Statement of Financial Position
Income Statement
Statement of Comprehensive Income
Statement of Changes in Equity
Sources and Uses of Cash
Operating, Investing, and Financing Activities
Operating Cash Flows - Indirect Method
Notes to Financial Statements
Ratios- Liquidity/Solvency and Operational
Ratios- Profitability and Equity
Cash, Modified Cash, Income Tax
Personal Financial Statements
Private Company Council
Liquidation Basis of Accounting
Cash
Bank Reconciliations
Accounts Receivable- Accounting and Reporting
Uncollectible- Direct Write Off and Allowance
Allowance- Income Statement Approach and Balance Sheet Approach
Notes Receivable
Criteria for Sale of Receivables
Factoring, Assignment, and Pledging
Notes Receivable- Impairment
Introduction to Inventory
Periodic Inventory System and Cost Flow Assumption
Perpetual Inventory System and Cost Flow Assumption
Evaluation of FIFO and LIFO
Dollar Value LIFO
Lower of Cost or Market
Gross Margin and Relative Sales Value Method
Retail Inventory Method
Losses on Purchase Commitments
Inventory and IFRS
Notes Payable
Bond Accounting Principles
Bond Complications
Bond Fair Value Option, International
Convertible Bonds
Bonds with Detachable Warrants
Refinancing Short Term Obligations
Troubled Debt
Owner's Equity Basics
Stock Issuance
Preferred Stock
Treasury Stock
Dividends
Stock Dividends and Splits
Stock Rights, Retained Earnings
Book Value per Share, Quasi Reorganization
Introduction to Intangible Assets
Goodwill
General Revenue Recognition
Other Revenue Situations
Contract Accounting
Introduction to Not for Profit Entities
Financial Reporting for NFPs
Special Issues
Donations, Pledges, Contributions, and Net Assets
Health Care Organizations
Colleges and Universities
GASB Concept Statements
Fund Accounting
Measurement Focus Basis of Accounting
Budgetary Accounting
Encumbrance Accounting
Deferred Outflows and Deferred Inflows of Resources
Net Position and Fund Balance
The Comprehensive Annual Financial Report
Determining the Financial Reporting Entity
Major Funds and Fund Level Reporting
PPE- Categories and Presentation
PPE-Capitalized Costs
PPE-Valuation
PPE-Interest Capitalization 1
PPE-Interest Capitalization 2
PPE-Post Acquisition Expenditures
PPE- Nonaccelerated Depreciation Methods
PPE-Accelerated Depreciation Methods
PPE-Natural Resources
PPE-Impairment