This class was created by Brainscape user Gabriela Mendez. Visit their profile to learn more about the creator.
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Gabriela Mendez
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Decks in this class (19)
F7- Stockholder's Equity
To pass CPA Exam. Lol
15
cards
F7-Statement of Cash Flows
What are the three sections of th...,
F 7 22 2,
Name the two methods of presentat...
12
cards
F7-Earnings Per Share
What is the basic formula used fo...,
Compare basic and diluted eps 2,
Compare basic and diluted eps 3
6
cards
F3- Marketable Securities
On the balance sheet marketable s...,
On the balance sheet marketable s...,
How are unrealized gains losses o...
11
cards
F3-Equity Method
How is the year end investment in...,
How is an investor s equity metho...,
How are joint ventures accounted ...
4
cards
F-3 Consolidated Financial Statements
When are consolidated financial s...,
In acquisition accounting state t...,
How are expenses relating to the ...
10
cards
F3-Intercompany Transactions
Name several pro forma workpaper ...,
State the workpaper elimination e...,
State the workpaper elimination e...
5
cards
F-3 Combined Financial Statements
When are combined financial state...,
When preparing combined financial...
2
cards
F3- Push Down accounting
Describe push down accounting 1
1
cards
F-1 CONCEPTUAL FRAMEWORKS
Q name the single source of autho...,
Q the term international financia...,
Q who are the primary users of ge...
14
cards
F-1 REPORTING N/I & DISCONTINUED OPERATIONS:
Q what is the presentation order ...,
Q the gain loss from discontinued...,
Q in what period are the followin...
6
cards
F-1 EXTRAORDINARY ITEMS
Far 1 21 1,
Q list some examples of extraordi...
2
cards
F-1 ACCOUNTING CHANGES
Q name the three types of account...,
Q how is a change in accounting p...,
Q what are the special changes in...
6
cards
F-1 COMPREHENSIVE INCOME
Q define comprehensive income far...,
Q identify five items included in...,
Q list the three formats acceptab...
5
cards
F-1 BALANCE SHEET AND DISCLOSURE OVERVIEW
Q identify the contents of the su...,
Q describe the related party disc...,
Q what are the us gaap disclosure...
3
cards
F-1 INTERIM FINANCIAL REPORTING
Q what are the guidelines for int...,
Q what income tax rate is used in...
2
cards
F-1- SEGMENT REPORTING
Q name the four required disclosu...,
Q define operating segment 2,
Q name two quantitative threshold...
6
cards
F-1- DEVELOPMENT-STAGE ENTERPRISES
Q define development stage enterp...,
Q indicate any special accounting...
2
cards
F-1 FIRST-TIME ADOPTION OF IFRS & SEC REPORTING REQUIREMENTS
Sec reporting requirements 1,
First time adoption of ifrs 2
2
cards
More about
FAR F1, F3, F7
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