FAR Flashcards

Decks in this Class (134):

  • Accrual Accounting
    17 Cards
    Preview Flashcards
  • Financial Statements
    16 Cards
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  • Financial Accounting Standard Codificatio
    11 Cards
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  • Framework Overview And Statement
    12 Cards
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  • Recognition And Measurement
    15 Cards
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  • Objectives And Qualitative Characteristic
    19 Cards
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  • Assumptions Accounting Principles
    23 Cards
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  • Constraints And Present Value
    13 Cards
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  • Fair Value Framework Introduction
    15 Cards
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  • Fasb And Standard Setting Process
    19 Cards
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  • Inputs And Hierarchy
    7 Cards
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  • Disclosure Requirements Fair Value Framew
    8 Cards
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  • Sec Role And Standard Setting Process
    15 Cards
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  • Sec Reporting Requirements
    19 Cards
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  • Iasb And Structure
    15 Cards
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  • Iasb Accounting Standards
    18 Cards
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  • Iasb Framework
    14 Cards
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  • Balance Sheet Statement Of Financial Posi
    34 Cards
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  • Income Statement
    22 Cards
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  • Statement Of Comprehensive Income
    11 Cards
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  • Statement Of Changes In Owner S Equity
    8 Cards
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  • Sources And Uses Of Cash
    13 Cards
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  • Operating Investing And Financing Activit
    15 Cards
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  • Operating Cash Flows Indirect Method
    15 Cards
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  • Notes To Financial Statements
    21 Cards
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  • Ratios Liquidity Solvency And Operational
    32 Cards
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  • Ratios Profitability And Equity
    13 Cards
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  • Cash Modified Cash Income Tax
    12 Cards
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  • Introduction To Personal Financial Statem
    12 Cards
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  • Private Company Council
    9 Cards
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  • Ifrs For Smes
    11 Cards
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  • Cash
    12 Cards
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  • Bank Reconciliations
    6 Cards
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  • Accounts Receivable Introduction And Valu
    8 Cards
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  • Uncollectible Direct Write Off And Allowa
    11 Cards
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  • Allowance Income Statement And Balance Sh
    6 Cards
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  • Notes Receivable
    9 Cards
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  • Criteria For Sale Of Receivables
    6 Cards
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  • Factoring Assignment And Pledging
    6 Cards
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  • Loan Impairment
    6 Cards
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  • Introduction To Inventory
    20 Cards
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  • Periodic Inventory System And Cost Flow A
    19 Cards
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  • Perpetual Inventory System And Cost Flow
    7 Cards
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  • Evaluation Of Fifo And Lifo
    8 Cards
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  • Dollar Value Lifo
    8 Cards
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  • Lower Of Cost Or Market
    12 Cards
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  • Gross Margin And Relative Sales Method
    8 Cards
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  • Retail Inventory Method
    9 Cards
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  • Dollar Value Lifo Retail
    2 Cards
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  • Inventory Errors
    5 Cards
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  • Losses On Purchase Commitments
    5 Cards
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  • Inventory And Ifrs
    7 Cards
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  • Categories And Presentation
    8 Cards
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  • Capitalized Cost
    5 Cards
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  • Valuation
    7 Cards
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  • Interest Capitalization 1
    10 Cards
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  • Interest Capitalization 2
    6 Cards
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  • Notes Payable
    26 Cards
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  • Bond Accounting Principles
    14 Cards
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  • Bond Complications
    7 Cards
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  • Bond Fair Value Option
    7 Cards
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  • Convertible Bonds
    7 Cards
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  • Bonds With Detachable Warrants
    8 Cards
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  • Refinancing Short Term Obligations
    4 Cards
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  • Debt Retirement Principles
    9 Cards
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  • Troubled Debt
    10 Cards
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  • Debt Covenant Compliance
    8 Cards
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  • Owner S Equity Basics
    27 Cards
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  • Stock Issuance
    9 Cards
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  • Preferred Stock
    5 Cards
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  • Treasury Stock Principles Cost Method
    14 Cards
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  • Dividends
    13 Cards
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  • Stock Dividends And Splits
    8 Cards
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  • Dividend Allocation
    4 Cards
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  • Stock Rights Retained Earnings
    9 Cards
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  • Book Value Per Share Quasi Reorganization
    9 Cards
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  • General Revenue Recogniztion
    5 Cards
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  • Other Revenue Situations
    7 Cards
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  • Contract Accounting
    13 Cards
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  • Costs And Expenses
    9 Cards
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  • Compensated Absences
    5 Cards
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  • Pension Principles Reporting
    17 Cards
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  • Pension Expense Reporting By Pension Plan
    15 Cards
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  • Settlements Curtailments International
    8 Cards
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  • Nonretirement Postemployment Benefits
    4 Cards
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  • Retirement Benefits
    8 Cards
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  • Stock Options
    17 Cards
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  • Stock Awards
    9 Cards
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  • Stock Appreciation Rights
    5 Cards
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  • Interperiod Tax Allocation Basics
    8 Cards
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  • Permanent Differences
    5 Cards
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  • Temporary Differences
    5 Cards
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  • Tax Accrual Entry
    6 Cards
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  • Interperiod Tax Allocation
    8 Cards
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  • Classification Of Deferred Tax Accounts
    5 Cards
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  • Valuation Allowance For Dtas
    11 Cards
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  • Uncertain Tax Positions
    6 Cards
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  • Net Operating Losses
    10 Cards
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  • Types Of Changes And Accounting Approache
    17 Cards
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  • Retrospective Application
    10 Cards
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  • Prospective Application
    8 Cards
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  • Accounting Errors Restatement
    8 Cards
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  • Asset Retirement And Environmental Obliga
    6 Cards
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  • Introduction To Business Combinations
    23 Cards
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  • Introduction To Acquisition Method Of Acc
    11 Cards
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  • Determining The Cost Of The Business Acqu
    9 Cards
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  • Recognizing Measuring Assets Liabilities
    5 Cards
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  • Recognizing Measuring Goodwill Or Bargain
    5 Cards
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  • Post Acquisition Issues
    3 Cards
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  • Disclosure Requirements Acquisition Metho
    4 Cards
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  • Recording Business Combinations
    9 Cards
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  • Variable Interest Entities
    7 Cards
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  • Ifrs Business Combinations
    4 Cards
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  • Introduction To Consolidated Financial St
    14 Cards
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  • Consolidation At Acquisition
    9 Cards
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  • Consolidation Subsequent To Acquisition
    3 Cards
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  • Consolidation Less Than 100
    4 Cards
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  • I C Transactions And Balances Introductio
    6 Cards
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  • Intercompany Inventory Transactions
    5 Cards
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  • Intercompany Fixed Asset Transactions
    8 Cards
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  • Intercompany Bonds
    5 Cards
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  • Combined Financial Statements
    4 Cards
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  • Financial Instrument Introduction
    5 Cards
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  • Ifrs Financial Instruments
    6 Cards
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  • Financial Instrument Disclosures
    9 Cards
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  • Derivatives Introduction
    15 Cards
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  • Post Acquisition Expenditures
    5 Cards
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  • Nonaccelerated Depreciation Methods
    11 Cards
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  • Accelerated Depreciation Methods
    8 Cards
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  • Natural Resources
    8 Cards
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  • Ppe And Ifrs
    5 Cards
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  • Introduction Equity And Debt Investments
    17 Cards
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  • No Significant Influence
    23 Cards
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  • Cost Method And Transfers Between Classif
    9 Cards
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Current Learners (2)