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FAR > Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure > Flashcards

Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure Flashcards

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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

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

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

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