This class was created by Brainscape user Allison Tomko. Visit their profile to learn more about the creator.

Decks in this class (15)

FAR CPA Lessons 1-18
Define gaap 1,
What are the 3 aspects of financi...,
Explain recognition 3
124  cards
FAR CPA Lessons 20-33
Describe the form and content of ...,
Describe the form and content of ...,
Describe the form and content of ...
134  cards
FAR CPA Lessons 37-47
When does an entity have control ...,
Benefits of consolidated financia...,
When should you not consolidate 3
26  cards
FAR CPA Lessons 51-61
When was the securities and excha...,
What is the securities and exchan...,
What is edgar 3
57  cards
FAR CPA Lessons 65 - 86
Define restricted cash 1,
Define cash equivalents 2,
Define cash 3
86  cards
FAR CPA Lessons 89-103
What are the requirements to be i...,
What are plant equipment assets 2,
What are land improvement assets 3
67  cards
FAR CPA Lessons 107-120
Define equity security 1,
Define debt securities 2,
Explain recognition 3
62  cards
FAR CPA Lessons 124-139
What are the three key elements o...,
Define current liabilities 2,
Define noncurrent liabilities 3
116  cards
FAR CPA Lessons 143-151
What are the two major types of o...,
Explain earned capital 2,
Explain contributed capital 3
87  cards
FAR CPA Lessons 155-168
What are the 5 steps of revenue r...,
Explain a contract 2,
Criteria to be considered a contr...
144  cards
FAR CPA Lessons 172-183
Interperiod tax allocation 1,
The main effects of applying the ...,
Taxable items 3
60  cards
FAR CPA Lessons 187-205
Define business combination 1,
Define transaction 2,
Define control 3
129  cards
FAR CPA Lessons 209-233
Foreign currency transactions 1,
Foreign currency translation 2,
Direct quote 3
176  cards
FAR CPA Lessons 237-247
Governmental accounting concepts 1,
Governmental financial statements...,
Governmental financial statements...
151  cards
FAR CPA Lessons 250-257
General purpose financial stateme...,
Three principal components of gen...,
Comprehensive annual financial re...
84  cards

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FAR - CPA

  • Class purpose General learning

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