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A Free CPA Notes FAR > Investments - HTM > Flashcards

Investments - HTM Flashcards

(1 cards)

1

Q

Bonds vs Equity Securities

A

Bonds can be classified as Held to Maturity while Equity securities can not

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A Free CPA Notes FAR (30 decks)

Other Financial Statements

Discontinued Operations

Warranties and Coupons

Intangible Assets

Statement of Cash Flows

Statement of Cash Flows - Direct Method

Statement of Cash Flows - Indirect Method

Accounting for Acquisition

Intercompany Transactions

Investments - Trading

Investments - AFS

Investments - HTM

Government Wide Financial Statements

Government Fund Financial Statements

Deferred Tax Assets

Deferred Tax Liabilities

Deferred Taxes - Temp vs Permanent

Leases - Operating vs Capital

Leases - Direct Financing Lease

Leases - Capital Lease Lesee

Pensions - Balance Sheet Reporting

Pensions - Expense

Pensions - Accumulated OCI

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