This class was created by Brainscape user Alison Leonard. Visit their profile to learn more about the creator.
By:
Alison Leonard
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Decks in this class (75)
Intro
No deck description has yet been added by the author.
15
cards
Conceptual Framework of Financial Reporting and Business Enterprises
No deck description has yet been added by the author.
16
cards
Fair Value Framework
No deck description has yet been added by the author.
21
cards
Internation Accounting Standards Boards & U.S. SEC
No deck description has yet been added by the author.
24
cards
General Purpose Financial Statements - Balance Sheet/Income Statement
No deck description has yet been added by the author.
10
cards
General Purpose Financial Statements - Stmt of Comp Income, Equity & Cash Flows
No deck description has yet been added by the author.
0
cards
General Purpose Financial Statements - Notes to Financial Statements
No deck description has yet been added by the author.
16
cards
Other Financial Statements
No deck description has yet been added by the author.
0
cards
Cash & Cash Equivalents & Receivables 1
No deck description has yet been added by the author.
0
cards
Receivables 2
No deck description has yet been added by the author.
0
cards
Inventory 1 - Periodic/Perpetual Inventory
No deck description has yet been added by the author.
0
cards
Inventory 2 - FIFO/LIFO/Lower of Cost of Market
No deck description has yet been added by the author.
0
cards
Inventory 3 - Gross Martin/Retail Inventory/Errors/Inventory & IFRS
No deck description has yet been added by the author.
0
cards
Property, Plant & Equipment 1 - Categories/Capitalized Costs
No deck description has yet been added by the author.
0
cards
Property, Plant & Equipment 2 - Interest Capitalization
No deck description has yet been added by the author.
0
cards
Property, Plant & Equipment 3 - Depreciation Methods/IFRS
No deck description has yet been added by the author.
0
cards
Introduction to Equity and Debt Investments
No deck description has yet been added by the author.
0
cards
No Significant Influence
No deck description has yet been added by the author.
0
cards
Significant Influence - Equity Method
No deck description has yet been added by the author.
6
cards
Joint Ventures, Investor Stock & IFRS Investment Property
No deck description has yet been added by the author.
0
cards
Intangible Assets - Goodwill & Other
No deck description has yet been added by the author.
0
cards
Payables & Accrued Liabilities
No deck description has yet been added by the author.
0
cards
Deferred Revenue
No deck description has yet been added by the author.
0
cards
Long Term Debt 1 - Notes Payable & Types of Notes
No deck description has yet been added by the author.
0
cards
Long Term Debt 2 - Bond Accounting
No deck description has yet been added by the author.
0
cards
Long Term Debt 3 - Refinancing/Retirement/Troubled Debt/Debt Covenants
No deck description has yet been added by the author.
0
cards
Equity 1 - Shareholder Rights/Stock Issuance/Preferred/Treasury Stock
No deck description has yet been added by the author.
0
cards
Equity 2 - Dividends/Splits/RE/Book Value
No deck description has yet been added by the author.
0
cards
Revenue Recognition 1 - General Recog. & Other Situations
No deck description has yet been added by the author.
0
cards
Revenue Recognition 2 - Contract Accounting
No deck description has yet been added by the author.
0
cards
Costs and Expenses
No deck description has yet been added by the author.
0
cards
Deferred Compensation Arrangements 1 - Pension Expense/ Reporting/Delayed Recognition
No deck description has yet been added by the author.
0
cards
Deferred Compensation Arrangements 2 - Settlements/Nonretirement/Post Retirement
No deck description has yet been added by the author.
0
cards
Sotck Compensation (Share-Based Payments)
No deck description has yet been added by the author.
0
cards
Income Taxes 1 - Interperiod/Permanent/Temporary
No deck description has yet been added by the author.
0
cards
Income Taxes 2 - Deferred Tax Accounts/Valuation Allowance/Uncertainty
No deck description has yet been added by the author.
0
cards
Income Taxes 3 - NOL/Temporary Differences/IFRS
No deck description has yet been added by the author.
0
cards
Accounting Changes and Error Corrections
No deck description has yet been added by the author.
0
cards
Introduction to Business Combinations
No deck description has yet been added by the author.
0
cards
Acquisition Method of Accounting 1
No deck description has yet been added by the author.
0
cards
Acquisition Method of Accounting 2
No deck description has yet been added by the author.
0
cards
VIEs and IFRS Business Combinations
No deck description has yet been added by the author.
0
cards
Combined Financial Statements and the Consolidating Process
No deck description has yet been added by the author.
0
cards
Consolidating Process
No deck description has yet been added by the author.
0
cards
Intercompany Transactions & Balances 1 - Transactions & Balance/Inventory
No deck description has yet been added by the author.
0
cards
Intercompany Transactions & Balances 2 - Fixed Asset/Bond/IFRS
No deck description has yet been added by the author.
0
cards
Combined Financial Statements and Financial Instruments
No deck description has yet been added by the author.
0
cards
Introduction to Derivatives and Currency Hedging
No deck description has yet been added by the author.
0
cards
Fair Value, Cash Flow and Foreign Currency Hedges
No deck description has yet been added by the author.
0
cards
Effectiveness, Disclosure and IFRS Hedging
No deck description has yet been added by the author.
0
cards
Transfer and Servicing of Financial Assets
No deck description has yet been added by the author.
0
cards
Contingencies, Commitments, and Guarantees (Provisions)
No deck description has yet been added by the author.
0
cards
Earnings Per Share
No deck description has yet been added by the author.
0
cards
Miscellaneous Transactions, Events and Disclosures 1
No deck description has yet been added by the author.
0
cards
Foreign Currency Denominated Transactions
No deck description has yet been added by the author.
0
cards
Foreign Currency Hedges
No deck description has yet been added by the author.
0
cards
Conversion of Foreign Financial Statements
No deck description has yet been added by the author.
0
cards
Impairment
No deck description has yet been added by the author.
0
cards
Interim Financial Reporting
No deck description has yet been added by the author.
0
cards
Leases 1 - Capital Leases/Direct Financing/Sales Type Leases
No deck description has yet been added by the author.
0
cards
Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure
No deck description has yet been added by the author.
0
cards
Nonmonetary Exchange
No deck description has yet been added by the author.
0
cards
Misc. Transactions, Events and Disclosures 1 - Related Parties/R&D/Risks & Uncertainties
No deck description has yet been added by the author.
0
cards
Misc. Transactions, Events and Disclosures 2 - Segment Reporting/Software Costs/Subsuquent Events
No deck description has yet been added by the author.
0
cards
Not-for-Profit Accounting & Reporting 1 - Entity Types/Financial Reporting/Special Issues
No deck description has yet been added by the author.
27
cards
Not-for-Profit Accounting & Reporting 2 - Support, Revenues, Contributions & Net Assets
No deck description has yet been added by the author.
16
cards
Introduction to Governmental Organizations & Fund Accounting
No deck description has yet been added by the author.
17
cards
Format & Content of Comprehensive Annual Financial Report 1 - Measurement/Budgetary Accounting
No deck description has yet been added by the author.
13
cards
Format & Content of Comprehensive Annual Financial Report 2 - Encumbrance Accounting/Deferred Outflows & Inflows
No deck description has yet been added by the author.
4
cards
Net Position & Fund Balance
No deck description has yet been added by the author.
18
cards
Annual Financial Report & Financial Reporting Entity
No deck description has yet been added by the author.
6
cards
Major Funds, Fund-Level Reporting & Governmental Funds
No deck description has yet been added by the author.
8
cards
Proprietary & Fiduciary Funds
No deck description has yet been added by the author.
9
cards
Typical Items & Specific Types of Transactions & Events 1
No deck description has yet been added by the author.
0
cards
Typical Items & Specific Types of Transactions & Events 2
No deck description has yet been added by the author.
0
cards
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far
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