This class was created by Brainscape user Tanner Rasmussen. Visit their profile to learn more about the creator.
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Tanner Rasmussen
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Decks in this class (143)
Conceptual Framework
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0
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Assumptions/Accounting Principles
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5
cards
Fair Value Framework
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8
cards
Recognition and Measurement of Fair Value
No deck description has yet been added by the author.
3
cards
Fair Value- Inputs and Hierarchy
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5
cards
Fair Value Disclosures
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3
cards
IFRS for SME
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4
cards
Income Statement
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7
cards
Statement of Comprehensive Income
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4
cards
Statement of Cash Flows
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21
cards
Notes to the Financial Statements
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4
cards
Risks and Uncertainties
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8
cards
Subsequent Events
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4
cards
Exit or Disposal Activities and Discontinued Operations
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9
cards
Ratios- Liquidity/Solvency and Operational
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7
cards
Consolidated Financial Statements
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7
cards
Consolidation at Acquisition
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6
cards
Consolidation Subsequent to Acquisition
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3
cards
Consolidation Less than 100% Ownership
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4
cards
Intercompany Transactions and Balances- Introduction
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4
cards
Intercompany Inventory Transactions
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1
cards
Intercompany Fixed Asset Transactions
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6
cards
Intercompany Bond Transactions
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1
cards
IFRS Consolidations
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5
cards
Combined Financial Statements
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3
cards
Variable Interest Entity
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4
cards
SEC- Role and Standard Setting
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14
cards
Earnings Per Share
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13
cards
Segment Reporting
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9
cards
Interim Reporting Principles
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5
cards
Interim Reporting- Details and IFRS
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4
cards
Cash, Modified Cash, Income Tax
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6
cards
Private Company Council
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7
cards
Cash
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11
cards
Bank Reconciliations
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2
cards
Accounts Receivable- Accounting and Reporting
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9
cards
Uncollectible- Direct Write-off and Allowance
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5
cards
Allowance- Income Statement and Balance Sheet Approach
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2
cards
Notes Receivable
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2
cards
Criteria for Sales of Receivables
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8
cards
Factoring, Assignment, and Pledging
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7
cards
Notes Receivable- Impairment
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2
cards
Introduction to Inventory
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8
cards
Periodic Inventory System and Cost-Flow Assumption
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9
cards
Dollar Value LIFO
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3
cards
Gross Margin Method
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6
cards
Retail Inventory Method
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7
cards
Dollar Value LIFO
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2
cards
Subsequent Measurement of Inventory
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6
cards
Inventory Errors
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1
cards
Loss on Purchase Commitments
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1
cards
Categories and Presentation
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5
cards
Capitalized Costs
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2
cards
Valuation of PPE
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8
cards
Interest Capitalization
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6
cards
Interest Capitalization Limits
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5
cards
Post Acquisition Expenditures
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4
cards
Non-Accelerated Depreciation
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3
cards
Accelerated Depreciation Methods
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3
cards
Natural Resources
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6
cards
Impairment of Assets and Assets Held-for-Sale
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8
cards
PPE and IFRS
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4
cards
Commercial Substance
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5
cards
Nonmonetary Exchanges with No Commercial Substance
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5
cards
Equity and Debt Investments
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12
cards
Equity investments at Fair Value
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10
cards
Equity Investments at Cost
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5
cards
Investments using Equity Method Accounting
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6
cards
Debt Investments at Fair Value
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10
cards
Debt Investments at Amortized Cost
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5
cards
Introduction to Intangible Assets
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13
cards
Goodwill
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6
cards
R&D Expense
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3
cards
Software Costs
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4
cards
IFRS and Intangibles
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4
cards
Current Liabilities
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11
cards
Specific current liabilities
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2
cards
Payroll and Compensated Absences
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8
cards
AROs and Environmental Liabilities
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7
cards
Contingent Liability Principles
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11
cards
Examples of Contingent Liabilities
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3
cards
IFRS Contingencies
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1
cards
Notes Payable
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6
cards
Bond Accounting Principles
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11
cards
Bond Complications
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3
cards
Bond Fair Value Option
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2
cards
Refinancing Short-Term obligations
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4
cards
Debt Retirement
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3
cards
Troubled Debt
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8
cards
Debt Covenant Compliance
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3
cards
Owner's Equity Basics
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6
cards
Stock Issuance
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11
cards
Preferred Stock
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8
cards
Treasury Stock
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9
cards
Dividends
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9
cards
Stock Dividends and Stock Splits
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13
cards
Dividend Allocation
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7
cards
Stock Rights, Retained Earnings
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6
cards
Book Value Per Share
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3
cards
Five Steps of Revenue Recognition
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8
cards
Determining Transaction Price
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3
cards
Allocating Transaction Price
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2
cards
Special Issues in Revenue Recognition
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5
cards
Contract Modifications
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4
cards
Accounting for Construction Contracts
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12
cards
Pension Principles, Reporting
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10
cards
Pension Expense Basics
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9
cards
Pension Expense Delayed Recognition
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12
cards
Pension Plan Reporting
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1
cards
Postretirement Benefits
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2
cards
Stock Options
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16
cards
Stock Awards
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7
cards
Stock Appreciation Rights
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6
cards
Income Taxes- Income Tax basis
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7
cards
Permanent/Temporary Differences
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5
cards
Tax Accrual Entry
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1
cards
Tax Allocation Process
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3
cards
Deferred Tax Asset
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3
cards
Uncertain Tax Positions
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3
cards
Net Operating Losses
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5
cards
Accounting Changes
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11
cards
Accounting Errors- Restatement
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3
cards
Business Combinations
No deck description has yet been added by the author.
4
cards
Introduction to Acquisition Method of Accounting
No deck description has yet been added by the author.
6
cards
Determining the cost of the business acquired
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9
cards
Recognizing/Measuring Assets, Liabilities, and non controlling interest
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8
cards
Post-Acquisition Issues
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5
cards
Disclosure Requirements
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2
cards
IFRS- Business Combinations
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1
cards
Financial Instrument Introduction
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0
cards
IFRS- Financial Instruments
No deck description has yet been added by the author.
1
cards
Financial Instrument Disclosure
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5
cards
Derivative Contracts
No deck description has yet been added by the author.
10
cards
Hedging Introduction
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5
cards
Fair Value Hedges/Cash Flow Hedges
No deck description has yet been added by the author.
16
cards
Introduction and Definitions
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23
cards
Natural (Economic) Hedge/ Hedging forecasted transactions and Firm Commitments
No deck description has yet been added by the author.
8
cards
Hedging Recognized Asset, Liability, Available for Sale, or Foreign Operations
No deck description has yet been added by the author.
2
cards
Conversion of foreign financial statements
No deck description has yet been added by the author.
21
cards
Short-Term Leases and Operating Leases
No deck description has yet been added by the author.
27
cards
Not-For-Profit Entities
No deck description has yet been added by the author.
37
cards
Colleges and Universities
No deck description has yet been added by the author.
5
cards
Government Organization Accounting
No deck description has yet been added by the author.
53
cards
More about
far
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