This class was created by Brainscape user Perla Bertolla. Visit their profile to learn more about the creator.
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Perla Bertolla
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Decks in this class (18)
F1 Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
F2 Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
70
cards
F2 Personal Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
F3 Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
F1 Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
F4 Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
F4 Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
F5 Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23
cards
F5 Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
F6 Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
F7 Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5
cards
F7 Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
F8 Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29
cards
F9 NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
F10 Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14
cards
F10 IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
43
cards
F10 Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
F10 Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4
cards
More about
FAR
- Class purpose General learning
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