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FAR

This class was created by Brainscape user john dukes. Visit their profile to learn more about the creator.

By: john dukes
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Decks in this class (13)

Overview of US GAAP
Financial accounting is tasked to...,
Financial statement information i...,
How is financial information diss...
27  cards
Accrual Accounting
External financial report 1,
Authoritative gaap vs non authori...,
Guidance for non specified transa...
7  cards
Financial Accounting Standards Codification
What are the six goals of the fasc 1,
How is authoritative gaap updated 2,
How is the asu summarized on fasb...
15  cards
Conceptual Framework of Financial Reporting by Business Enterprises
How does the conceptual framework...,
What is the six major subsections...,
What is the objective of financia...
22  cards
Assumptions and Accounting Principles
What are the accounting assumptio...,
Entity assumption 2,
Going concern assumption 3
19  cards
Constraints and Present Value
Cost constraint 1,
Conservatism 2,
Three effects of conservatism 3
13  cards
Fair Value Framework
Asc 820 1,
Fair value 2,
How is fv measured 3
24  cards
Recognition and Measurement
Fair value determination 1,
An entry price and exit price pre...,
An entry price and exit price do ...
17  cards
Inputs and Hierarchy
Inputs 1,
Types of inputs 2,
Observable input 3
18  cards
Disclosure Requirements
What needs to be disclosured 1,
Disclosures in a recurring basis 2,
Recurring basis for fv measuremen...
11  cards
International Financial Reporting Standards (IFRS)
Iasc 1,
Ias 2,
Sic 3
15  cards
Ratios- Liquidity/ Solvency and Operational
Name 5 asset measurement ratios 1,
Roa 2,
Pm 3
24  cards
Ratios - Profitability and Equity
Name 9 profitability ratios 1,
Pm 2,
Rota 3
15  cards

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FAR

  • Class purpose General learning

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