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greatka kins
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Decks in this class (14)
Role and Standard-Setting Process
What is the role of the faf 1,
What does the sec do 2,
What is the main purpose of the s...
53
cards
Conceptual Framework of Fin Reporting
Outline of the conceptual framewo...,
What is the role of the conceptua...,
Accounting information must have ...
19
cards
Fair Value Framework
Objectives of the fair value fram...,
1 define fair value the price tha...,
Individual components of the fair...
23
cards
The SEC
Sec s main purposes 1 the mission...,
Sec organizational structure 2,
Sec s participation in standard s...
9
cards
Balance Sheet
Background on the balance sheet 1,
Limitations of balance sheet info...,
Measurement bases for balance she...
8
cards
Income Statement
Definition of revenues expenses g...,
Exceptions to all inclusive incom...,
Structure of the income statement 3
7
cards
Stmt of Comp Income
Background 1 definition comprehen...,
Accumulated other comprehensive i...,
Reclassification adjustments of o...
4
cards
Stmt of Changes in Equity
Background 1 what are the 2 forma...,
Cpaexcel flashcards 1 is the stmt...
2
cards
Stmt of Cash Flows
Requirements purpose 1,
Scf must report information about...,
Two formats of scf allowed by gaap 3
14
cards
Notes to Financial Stmts (not a major emphasis)
From the cpaexcel textbook 1,
Financial report disclosures 2,
Noncurrent liability disclosures 3
9
cards
Ratios—Liquidity/Solvency & Operational
4 types of financial ratios 1,
Liquidity solvency ratios 2,
Operational activity ratios 3
4
cards
Ratios—Profitability & Equity
Profitability ratios 1 what do th...,
Equity investment leverage ratios 2,
Cpaexcel flashcards 1 list the to...
3
cards
Fin Stmt Accts - Cash & Cash Equivalents
What is cash what is not cash 1,
What is cash equivalent 2,
Cash articulation 1 if the compan...
7
cards
Fin Stmt Accts - Receivables
0
cards
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FAR Study
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