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FAR

This class was created by Brainscape user Denise Hodges-Walker. Visit their profile to learn more about the creator.

By: Denise Hodges-Walker
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Decks in this class (13)

Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Current Assets & Liabilities- Working Capital & Ratios
Q 1,
What is a current asset 2,
What is a current liability 3
12  cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Financial Statements-Segment & Interim Reporting
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Bonds Debt Restructure
What is a serial bond 2,
What is a term bond 3,
What is a debenture bond 4
23  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 3,
What is a deferred tax liability 4
8  cards
Fixed Assets
What expenditures are included in...,
How are research and development ...,
Which expenditures are included i...
15  cards
Inventory
Which costs are inventoriable 2,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Investments
How are trading securities record...,
How are available for sale securi...,
How are held to maturity securiti...
3  cards
Leases
What are the characteristics of a...,
How is a capital lease recorded 3,
What footnote disclosures are req...
10  cards

More about
FAR

  • Class purpose General learning

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