Decks in this Class (34):
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Far
FAR
Sample Cards:in transactions with commercial substanc,in transactions lacking commercial subst,in transactions with commercial substanc44 CardsPreview Flashcards -
Far Government
FAR-Government
Sample Cards:what are the five major sections of a go,in governmental accounting what is the a,what two statements are presented in gov66 CardsPreview Flashcards -
Far Non Profit
FAR-Non Profit
Sample Cards:how many groups are covered by nonprofit,what are the three basic financial state,what is the formula for the nonprofit st27 CardsPreview Flashcards -
Far Cash Flow Statement
FAR-Cash Flow Statement
Sample Cards:give a summary of what goes into the ope,give a summary of what goes into the inv,give a summary of what goes into the fin18 CardsPreview Flashcards -
Far Leases
FAR-Leases
Sample Cards:how are lease liabilities recognized and,at what rate or discount does the lessor,with a direct financing lease what is eq47 CardsPreview Flashcards -
Far Deferred Taxes
FAR-Deferred Taxes
Sample Cards:what two items make up the provision for,how are deferred taxes calculated,what is the deferred tax asset valuation22 CardsPreview Flashcards -
Far Pp E
FAR-PP&E
Sample Cards:in transactions with commercial substanc,in transactions lacking commercial subst,in transactions with commercial substanc26 CardsPreview Flashcards -
Far Long Term Contracts
FAR-Long Term Contracts
Sample Cards:what kind of an asset is the cip constru,what is created when cip is greater than,what is created when cip is less than bi17 CardsPreview Flashcards -
Far Stockholder S Equity
FAR-Stockholder's Equity
Sample Cards:what is the accounting treatment for a p,how is compensation expenses from stock,what is the accounting treatment for a p25 CardsPreview Flashcards -
Far Error Corrections
FAR-Error Corrections
Sample Cards:what is the treatment when it is impossi,which disclosures should prospective fin,for which type of material related party3 CardsPreview Flashcards -
Far Installment Sales Method
FAR-Installment Sales Method
Sample Cards:when is the installment sales method use,what are the two formulas for the instal,under the installment sales method how i7 CardsPreview Flashcards -
Far Segment Reporting
FAR-Segment Reporting
Sample Cards:how many tests must be performed to dete,in addition to the three tests for segme,how large does a segment have to be for17 CardsPreview Flashcards -
Far Bonds And Fair Value
FAR-Bonds and Fair Value
Sample Cards:what is a debenture bond,what is a serial bond,what is a bond sinking fund29 CardsPreview Flashcards -
Far Financial Instruments Derivatives
FAR-Financial Instruments & Derivatives
Sample Cards:what is a put option,what is a call option,financial instruments include these thre14 CardsPreview Flashcards -
Far Foreign Operations
FAR-Foreign Operations
Sample Cards:when do translation adjustments occur,translation adjustments hit this stateme,when do fx remeasurements occur19 CardsPreview Flashcards -
Far Pensions
FAR-Pensions
Sample Cards:journal entry to set up a defined contri,what is a defined contribution,what is a defined benefit36 CardsPreview Flashcards -
Far Inventory
FAR-Inventory
Sample Cards:is the moving average method on a period,when is cogs determined under the weight,what are the three elements evaluated wh17 CardsPreview Flashcards -
Far Business Combinations And Consolidat
FAR-Business Combinations and Consolidations
Sample Cards:when should an investment in an entity b,in what case would the equity method be,which investees receivables appears on a6 CardsPreview Flashcards -
Far Pension Foundations
FAR-Pension Foundations
Sample Cards:plus or negative how do pension activiti,when is a net obligation created and how,when is a net asset created and how is i13 CardsPreview Flashcards -
Journal Entries
Journal Entries
Sample Cards:when stock is exchanged for an asset in,how are property dividends recorded,how is a liquidating dividend recorded47 CardsPreview Flashcards -
Ifrs
IFRS
Sample Cards:under ifrs how are the two part of compo,under ifrs where is interest paid appear,under ifrs where are the receipt of inte43 CardsPreview Flashcards -
Conceptual Framework
Conceptual Framework
Sample Cards:what are the qualitative characteristics,what are the fundamental qualitative cha,what are the fundamental qualitative cha8 CardsPreview Flashcards -
Far Mnemonics
FAR-Mnemonics
Sample Cards:what is the acronym for the parts of the,what goes into other comprehensive incom,what are the three valuation techniques10 CardsPreview Flashcards -
Interim Financial Statements
Interim Financial Statements
Sample Cards:what types of transactions are allocated,what types of transactions are not alloc,how are period losses treated that are e3 CardsPreview Flashcards -
Far Government Jes
FAR-Government JEs
Sample Cards:with the modified accrual method what is,with modified accrual what is the journa,what is the journal entry to create an e11 CardsPreview Flashcards -
Far Non Profit Jes
FAR-Non Profit JEs
Sample Cards:when an unrestricted gift is received wh,when a temporarily restricted gift is re,when the temporarily restricted asset is9 CardsPreview Flashcards -
Far Receivables And Liabilities
FAR-Receivables and Liabilities
Sample Cards:with contingent liabilities what is the,what are the rules for the disclosure of,what interest rate is used to find the a11 CardsPreview Flashcards -
Far Formulas
FAR-Formulas
Sample Cards:what is the formula for inventory turnov,what is the formula for gross margin,what is the formula for working capital11 CardsPreview Flashcards -
Far 11 Bonds And Present Value Tables Pr
FAR 11_Bonds and Present Value Tables Problem Areas
Sample Cards:bonds between the market value and book,bonds what are the key characteristics o,bonds what are the key characteristics o16 CardsPreview Flashcards -
Partenerships
Partenerships
Sample Cards:how are assets valued,how are liabilites valued,how is contributed capital affected by n8 CardsPreview Flashcards -
Lease Tbs Review
Lease TBS Review
Sample Cards:when the pv of a lease the pv factor and,what are the different ways to calculate,what are the different ways to calculate7 CardsPreview Flashcards -
Government Tbs Review
Government TBS Review
Sample Cards:if a general fund pays for staff to go t,with operating transfers how is the inte,with operating transfers how is the inte19 CardsPreview Flashcards -
Pv Factor Review
PV Factor Review
Sample Cards:the formula for converting an ordinary a,the formula for converting an annuity du,when converting from an ordinary annuity5 CardsPreview Flashcards -
Non Profit Govt Financial Statements Rev
Non-Profit Govt Financial Statements Review
Sample Cards:what are the statements used by non for,what are the three basic financial state,what two statements are presented in gov7 CardsPreview Flashcards
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