This class was created by Brainscape user Joanna Purtell. Visit their profile to learn more about the creator.
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Joanna Purtell
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Decks in this class (18)
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
Bonds Debt Restructure
What is a serial bond 2,
What is a term bond 3,
What is a debenture bond 4
23
cards
Cash Flows
Q 1,
What items are included in operat...,
What items are included in invest...
6
cards
Consolidations
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
What is a current asset 2,
What is a current liability 3,
How is the quick ratio calculated 4
11
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
Derivatives Hedging Currency
How are derivatives recorded 2,
How are unrealized gains losses o...,
How are gains and losses on avail...
12
cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What is the highest authority wit...
59
cards
Fixed Assets
What expenditures are included in...,
How are research and development ...,
Which expenditures are included i...
15
cards
Governmental Accounting
What is the primary objective of ...,
What are the three major types of...,
Which two accounting bases are us...
25
cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
45
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
NFP
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
Partnership
At what value should assets contr...,
How are capital contributions wit...,
If no goodwill is recorded upon a...
4
cards
Peronal Finan Stmts
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
More about
FAR
- Class purpose General learning
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