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FAR
> Combined Financial Statements and the Consolidating Process > Flashcards
Combined Financial Statements and the Consolidating Process Flashcards
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FAR
(75 decks)
Intro
Conceptual Framework of Financial Reporting and Business Enterprises
Fair Value Framework
Internation Accounting Standards Boards & U.S. SEC
General Purpose Financial Statements - Balance Sheet/Income Statement
General Purpose Financial Statements - Stmt of Comp Income, Equity & Cash Flows
General Purpose Financial Statements - Notes to Financial Statements
Other Financial Statements
Cash & Cash Equivalents & Receivables 1
Receivables 2
Inventory 1 - Periodic/Perpetual Inventory
Inventory 2 - FIFO/LIFO/Lower of Cost of Market
Inventory 3 - Gross Martin/Retail Inventory/Errors/Inventory & IFRS
Property, Plant & Equipment 1 - Categories/Capitalized Costs
Property, Plant & Equipment 2 - Interest Capitalization
Property, Plant & Equipment 3 - Depreciation Methods/IFRS
Introduction to Equity and Debt Investments
No Significant Influence
Significant Influence - Equity Method
Joint Ventures, Investor Stock & IFRS Investment Property
Intangible Assets - Goodwill & Other
Payables & Accrued Liabilities
Deferred Revenue
Long Term Debt 1 - Notes Payable & Types of Notes
Long Term Debt 2 - Bond Accounting
Long Term Debt 3 - Refinancing/Retirement/Troubled Debt/Debt Covenants
Equity 1 - Shareholder Rights/Stock Issuance/Preferred/Treasury Stock
Equity 2 - Dividends/Splits/RE/Book Value
Revenue Recognition 1 - General Recog. & Other Situations
Revenue Recognition 2 - Contract Accounting
Costs and Expenses
Deferred Compensation Arrangements 1 - Pension Expense/ Reporting/Delayed Recognition
Deferred Compensation Arrangements 2 - Settlements/Nonretirement/Post Retirement
Sotck Compensation (Share-Based Payments)
Income Taxes 1 - Interperiod/Permanent/Temporary
Income Taxes 2 - Deferred Tax Accounts/Valuation Allowance/Uncertainty
Income Taxes 3 - NOL/Temporary Differences/IFRS
Accounting Changes and Error Corrections
Introduction to Business Combinations
Acquisition Method of Accounting 1
Acquisition Method of Accounting 2
VIEs and IFRS Business Combinations
Combined Financial Statements and the Consolidating Process
Consolidating Process
Intercompany Transactions & Balances 1 - Transactions & Balance/Inventory
Intercompany Transactions & Balances 2 - Fixed Asset/Bond/IFRS
Combined Financial Statements and Financial Instruments
Introduction to Derivatives and Currency Hedging
Fair Value, Cash Flow and Foreign Currency Hedges
Effectiveness, Disclosure and IFRS Hedging
Transfer and Servicing of Financial Assets
Contingencies, Commitments, and Guarantees (Provisions)
Earnings Per Share
Miscellaneous Transactions, Events and Disclosures 1
Foreign Currency Denominated Transactions
Foreign Currency Hedges
Conversion of Foreign Financial Statements
Impairment
Interim Financial Reporting
Leases 1 - Capital Leases/Direct Financing/Sales Type Leases
Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure
Nonmonetary Exchange
Misc. Transactions, Events and Disclosures 1 - Related Parties/R&D/Risks & Uncertainties
Misc. Transactions, Events and Disclosures 2 - Segment Reporting/Software Costs/Subsuquent Events
Not-for-Profit Accounting & Reporting 1 - Entity Types/Financial Reporting/Special Issues
Not-for-Profit Accounting & Reporting 2 - Support, Revenues, Contributions & Net Assets
Introduction to Governmental Organizations & Fund Accounting
Format & Content of Comprehensive Annual Financial Report 1 - Measurement/Budgetary Accounting
Format & Content of Comprehensive Annual Financial Report 2 - Encumbrance Accounting/Deferred Outflows & Inflows
Net Position & Fund Balance
Annual Financial Report & Financial Reporting Entity
Major Funds, Fund-Level Reporting & Governmental Funds
Proprietary & Fiduciary Funds
Typical Items & Specific Types of Transactions & Events 1
Typical Items & Specific Types of Transactions & Events 2
