FAR
flashcards
Decks in class (71)
# Cards
-
F1.1 Standards and Conceptual Framework27
-
F1.2 Income Statement and Balance Sheet20
-
F1.3 Revenue Recognition: Part 113
-
F1.4 Revenue Recognition: Part 28
-
F1.5 Income Statement: Discontinued Operations8
-
F1.6 Accounting Changes and Error Corrections13
-
F1.7 Statement of Comprehensive Income7
-
F1.8 Adjusting Journal Entries1
-
F2.1 Notes to Financial Statements0
-
F2.2 Going Concern0
-
F2.3 Subsequent Events0
-
F2.4 Fair Value Measurements0
-
F2.5 Segment Reporting0
-
F2.6 SEC Reporting Requirements0
-
F2.7 Special Purpose Frameworks0
-
F2.8 Ratio Analysis0
-
F3.1 Cash and Cash Equivalents0
-
F3.2 Trade Receivables0
-
F3.3 Inventory0
-
F3.4 PP&E: Cost Basis0
-
F3.5 PP&E: Depreciation and Disposal0
-
F3.6 Nonmonetary Transactions0
-
F3.7 Intangibles0
-
F3.8 Impairment0
-
F4.1 Financial Instruments0
-
F4.2 Equity Method0
-
F4.3 Basic Consolidation Concepts0
-
F4.4 Acquisition Method: Part 10
-
F4.5 Acquisition Method: Part 20
-
F4.6 Intercompany transactions0
-
F4.7 Consolidated Financial Statments0
-
4.8 Goodwill, Including Impairment0
-
F5.1 Payables and Accrued Liabilities0
-
F5.2 Contingencies and Commitments0
-
F5.3 Long-Term Liabilities0
-
F5.4 Bonds: Part 10
-
F5.5 Bonds: Part 20
-
F5.6 Troubled Debt Restructuring and Extinguishment0
-
F6.1 Operating Leases0
-
F6.2 Capital Leases0
-
F6.3 Sale-Leaseback0
-
F6.4 Derivatives and Hedge Accounting0
-
F6.5 Foreign Currency Accounting0
-
F6.6 Income Taxes: Part 10
-
F6.7 Income Taxes: Part 20
-
F7.1 Pension Benefits: Part 10
-
F7.2 Pension Benefits: Part 20
-
F7.3 Retirement Benefits Other Than Pensions0
-
F7.4 Financial Statements of Employee Benefits0
-
F7.5 Stockholders' Equity: Part 10
-
F7.6 Stockholders' Equity: Part 20
-
F7.7 Stock Compensation0
-
F8.1 Earnings per Share0
-
F8.2 Statement of Cash Flows0
-
F8.3 Not-for Profit Financial Reporting: Part 10
-
F8.4 Not-for Profit Financial Reporting: Part 20
-
F8.5 Not-for Profit Revenue Recognition0
-
F8.6 Not-for-Profit Transfers of Assets and Other Accounting Issues0
-
F9.1 Governmental Accounting Overview0
-
F9.2 Fund Structure and Fund Accounting0
-
F9.3 Transactions and Events: Part 10
-
F9.4 Transactions and Events: Part 20
-
F9.5 Governmental Funds Financial Statements: Part 10
-
F9.6 Governmental Funds Financial Statements: Part 20
-
F10.1 Proprietary Funds Financial Statements: Part 10
-
F10.2 Proprietary Funds Financial Statements: Part 20
-
F10.3 Form and Content of the Comprehensive Annual Financial Report0
-
F10.4 Government-wide Financial Statements0
-
F10.5 Fund Financial Statements0
-
F10.6 Deriving Government-wide Financial Statements and Reconciliation Requirements0
-
F10.7 Notes and Supplementary Information0
