Description
This pack was created from the iOS Brainscape App
Decks in this Class (24):
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Standards And Frameworks
Standards and Frameworks
Sample Cards:authoritative literature,sec standards,private company council pcc42 CardsPreview Flashcards -
Income Statement
Income Statement
Sample Cards:unexpired costs,use of income statement,gross concept67 CardsPreview Flashcards -
Comprehensive Income
Comprehensive Income
Sample Cards:comprehensive income,comprehensive income,pension adjustments17 CardsPreview Flashcards -
Balance Sheet Disclosures
Balance Sheet & Disclosures
Sample Cards:contributed capital,earned capital,contra equity accounts24 CardsPreview Flashcards -
Interim Financial Reporting
Interim Financial Reporting
Sample Cards:interim financial reporting,matching of revenues expenses,timeliness over reliability9 CardsPreview Flashcards -
Segment Reporting
Segment Reporting
Sample Cards:segment reporting,segment liabilities disclosure requireme,required disclosures for public entrpris18 CardsPreview Flashcards -
Sec Reporting
SEC Reporting
Sample Cards:registration statements,form 10 k,large accelerated filer34 CardsPreview Flashcards -
Timing Issues Matching Correcting Adjust
Timing Issues: Matching, Correcting, Adjusting
Sample Cards:revenue recognition us gaap,date revenue recognized for products,revenue recognition ifrs95 CardsPreview Flashcards -
Financial Reporting Changing Prices
Financial Reporting & Changing Prices
Sample Cards:historic cost,current cost,nominal dollars24 CardsPreview Flashcards -
Foreign Currency
Foreign Currency
Sample Cards:foreign currency transaction,foreign currency translation,exchange rate23 CardsPreview Flashcards -
Intercompany Transactions
Intercompany Transactions
Sample Cards:intercompany transactions,intercompany inventory merchandise,intercompany profit6 CardsPreview Flashcards -
Lt Contstruction Contracts
LT Contstruction Contracts
Sample Cards:completed contract cc method,substantial completion,b s presentation cc method24 CardsPreview Flashcards -
Installment Sales
Installment Sales
Sample Cards:installment sales method,gross profit age is method,earned gross profit is method10 CardsPreview Flashcards -
Nonmonetary Exchanges
Nonmonetary Exchanges
Sample Cards:commercial substance,lack commercial substance,fair value approach11 CardsPreview Flashcards -
Other F S Presentations
Other F/S Presentations
Sample Cards:ocboa,ocboa presentation guidelines,ocboa disclosures10 CardsPreview Flashcards -
Marketable Securities
Marketable Securities
Sample Cards:equity securities,trading securities,available for sale securities19 CardsPreview Flashcards -
Combinations Consolidations
Combinations/Consolidations
Sample Cards:limitations,criteria gaap vs ifrs,consolidation gaap vs ifrs7 CardsPreview Flashcards -
Cost Method
Cost Method
Sample Cards:cost method,investment in investee,liquidating dividend return of capital7 CardsPreview Flashcards -
Equity Method Joint Ventures
Equity Method/Joint Ventures
Sample Cards:equity method,significant influence,record at cost15 CardsPreview Flashcards -
Acquisition Method
Acquisition Method
Sample Cards:main principles,recognition principle,measurement principle24 CardsPreview Flashcards -
Combined F S Push Down Accounting
Combined F/S & Push Down Accounting
Sample Cards:combined f s,intercompany transactions combined f s,non controlling interests combined f s10 CardsPreview Flashcards -
Intercompany Transactions
Intercompany Transactions
Sample Cards:intercompany transactions,not consolidated,intercompany inventory11 CardsPreview Flashcards -
Inventories
Inventories
Sample Cards:lifo reserve,periodic method disadvantage,permitted methods under ifrs3 CardsPreview Flashcards -
Governmental Accounting
Governmental Accounting
Sample Cards:budgetary accounting,activity,encumbrance8 CardsPreview Flashcards
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