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

Decks in this class (22)

Accounting_Changes[1]
FAR
10  cards
Bonds_Debt_Restructure[1]
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  cards
Consolidations[1]
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Current_Assets_&_Liabilities[1]
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11  cards
Deferred_Taxes[1]
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8  cards
Derivatives_Hedging_Translation[1]
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Financial_Reporting[1]
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Financial_Statements[1]
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Fixed_Assets[1]
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Governmental_Accounting[1]
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29  cards
IFRS[1]
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
Inventory[1]
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Investments[1]
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Leases[1]
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
NFP_Accounting[1]
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Partnership_Accounting[1]
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Statement_of_Cash_Flows[1]
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
30  cards
Stockholders_Equity[1]
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Statement of Changes in Equity
Is the statement of changes in eq...,
How many years of owners equity o...,
Does accumulated other comprehens...
7  cards
Comprehensive Income
Does international financial repo...,
What are the types of statements ...,
What is other comprehensive incom...
9  cards
Ratios
List the formula for working capi...,
What is financial statement ratio...,
List the accounts receivable turn...
29  cards
Investments
Where are held to maturity invest...,
How is interest earned on held to...,
What method is used to amortize a...
15  cards

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Far

  • Class purpose General learning

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