This class was created by Brainscape user Sam Masry. Visit their profile to learn more about the creator.
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Sam Masry
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Decks in this class (19)
01 IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44
cards
02 Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
03 Financial Reporting 20
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
67
cards
04 Bonds & Debt Restructure 34
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23
cards
05 Consolidations 43
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
06 Deferred Taxes 46
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
07 Derivatives, Hedging, & Translation 48
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14
cards
08 Fixed Assets 51
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
09 Governmental Accounting 57
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29
cards
10 Personal Financial Statements, Segments, & Interim Reporting 68
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
11 Partnership Accounting 71
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4
cards
12 Inventory 73
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
13 Investments 78
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
14 Leases 81
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
15 Current Assets & Liabilities 85
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
16 Not-For-Profit Accounting 87
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
16 Pensions 93
0
cards
17 Statement of Cash Flows 95
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5
cards
18 Stockholders’ Equity 97
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
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FAR Exam
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