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

Decks in this class (24)

F1P2-6/9- Reporting
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
51  cards
F3- Consolidations
When is the cost fv method used f...,
When is the equity method used wh...,
When are companies required to fi...
31  cards
F1/2- Standards & Methods
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
59  cards
F2Pt.1-Matching
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
42  cards
F4- Fixed Assets/Dep.
Which expenditures are included i...,
Which expenditures are included i...,
How is double declining balance d...
52  cards
F99-Pt11- IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
45  cards
F4- Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
40  cards
F3- Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
23  cards
F7-Cash Flow
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
22  cards
F5- Long-Term Debt & B/P
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
42  cards
F5- Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
35  cards
F6- Def.Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
34  cards
F7- Stkholder Equity
Types of capital stock 1,
Common stock 2,
Common shareholders preemptive ri...
52  cards
F8- Gov't Funds
What are the three major types of...,
What are the types of governmenta...,
What is a general fund 3
60  cards
F9- Not-for-Profit Acct
Which financial statements are re...,
What are the major classification...,
What are the major classification...
64  cards
F99-pt10- Derivatives Hedging
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
F99- Pt1-5 Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
15  cards
F6- Pensions
Funded pension plans 1,
Defined contribution plans 2,
Accumulated benefit obligation abo 3
48  cards
F8pt1-3 Govt' Acct
Budgetary accounting 1,
Derived tax revenues 2,
Imposed non exchange revenues 3
66  cards
F9- Gov't Acct
Operational accountability 1,
Fiscal accountability 2,
Gov t wide f s required for gener...
38  cards
F2- foreign
Foreign currency transactions 1,
Foreign currency translation 2,
Current exchange rate 3
11  cards
F4-Working Capital
When are discounts recorded under...,
Under the net method when are dis...,
Working capital 3
25  cards
F2Pt2-4
Acct for completed contract method 1,
Completed contract method advanta...,
Completed contract method disadva...
18  cards
F7- EPS
What interest rate is used to dis...,
What date is used as the measurem...,
How are compensation costs for sh...
22  cards

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FAR

  • Class purpose General learning

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