Decks in this Class (36):
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Financial Reporting Environment
Financial Reporting Environment
Sample Cards:how does the fasb amend an accounting st,what are the 2 qualitative characteristi,what are the four accounting pronounceme20 CardsPreview Flashcards -
Income Statement Items
Income Statement Items
Sample Cards:what method s can be used to estimate th,what would be considered potential commo,what document is considered a typical pa20 CardsPreview Flashcards -
Stay Focused
STAY FOCUSED
Sample Cards:what are indicators of an investors abil,what must an entity disclose when it acc,under ifrs what do joint ventures involv20 CardsPreview Flashcards -
Stay Focused Ii
STAY Focused II
Sample Cards:where are unrealized gains and losses on,how are investments in available for sal,how are available for sale marketable se20 CardsPreview Flashcards -
Focus Some More
FOCUS some MoRe
Sample Cards:in general what happens to the financial,what happens when an investment is hedge,where are gains and losses resulting fro20 CardsPreview Flashcards -
Focus Some More Ii
FOCUS some MoRe II
Sample Cards:how are derivatives such as forward exch,what method of conversion of the financi,what method of conversion of the financi20 CardsPreview Flashcards -
Here We Go Again
Here We Go AgAiN
Sample Cards:where would any unrealized gains or loss,what type of account other than the inve,how do you calculate the amortized cost20 CardsPreview Flashcards -
Inventory
Inventory
Sample Cards:what is a disadvantage of the periodic i,should the consignee record goods held o,how is market defined under the lower of20 CardsPreview Flashcards -
Wooo Ii
WOOO II
Sample Cards:when would an exchange of non monetary a,under what circumstance would an exchang,what happens when a transaction lacks co20 CardsPreview Flashcards -
Intangible Assets
Intangible Assets
Sample Cards:true or falsecosts incurred to defend a,what would be considered research develo,how are amortization costs determined fo20 CardsPreview Flashcards -
Receivables
Receivables
Sample Cards:what is the journal entry to write off u,what affect if any does a write off of a,how would the collection of an account t20 CardsPreview Flashcards -
Bonds
Bonds
Sample Cards:how would you calculate a gain or loss o,what is the interest expense over the te,what is a substance defeasance20 CardsPreview Flashcards -
Leases
Leases
Sample Cards:true or falsein a sale leaseback transac,true or falsea nonrefundable lease bonus,does the lessor recognize a gain or loss15 CardsPreview Flashcards -
Liabilities
Liabilities
Sample Cards:how does the gross method work for accou,when would an entity report a liability,under the liquidation basis of accountin20 CardsPreview Flashcards -
Liabilities Ii
Liabilities II
Sample Cards:what is the imputed interest rate,how is inventory recorded under the net,how do you calculate an employers withho13 CardsPreview Flashcards -
Pensions
Pensions
Sample Cards:what is the unfunded projected benefit o,what disclosures are required of a compa,how are prior service costs psc related20 CardsPreview Flashcards -
Pensions Ii
Pensions II
Sample Cards:what are your service costs,what happens when pbo exceeds the plan a,what happens when plan assets exceeds th21 CardsPreview Flashcards -
Stockholders Equity
Stockholders' Equity
Sample Cards:true or falsea gain or loss is recognize,what happens to additional paid in capit,how are the stock dividends of companys20 CardsPreview Flashcards -
Stockholders Equity Ii
Stockholders' Equity II
Sample Cards:what happens when dividends are declared,how are stock options that have a grant,what are dividend distributions that are20 CardsPreview Flashcards -
Earnings Per Share
Earnings Per Share
Sample Cards:how do you calculate your weighted avera,what is the basic equation to calculate,true or falsewhen stock dividends are de20 CardsPreview Flashcards -
Cost Recovery Method
Cost Recovery Method
Sample Cards:what method of revenue recognition shoul,how would you calculate a companys gross,under ifrs what method of accounting is20 CardsPreview Flashcards -
Reporting The Results Of Operations Ifrs
Reporting the Results of Operations & IFRS Financial Statements
Sample Cards:what would be an item thats reported on,what are some items that would be consid,true or falsethe pro forma effects of a20 CardsPreview Flashcards -
Reporting The Results Of Operations Cont
Reporting the Results of Operations Continued
Sample Cards:true or falseunearned consulting fees ar,what type of transaction would require a,what is the form 8 k used for20 CardsPreview Flashcards -
Accounting Changes Error Corrections
Accounting Changes & Error Corrections
Sample Cards:what are the effects of a companys decis,what is it considered when a company dec,true or falsea change in depreciation me14 CardsPreview Flashcards -
Deferred Tax Liability
Deferred Tax Liability
Sample Cards:how do you calculate your current provis,what would be the journal entry for curr,what would be the journal entry for a de20 CardsPreview Flashcards -
Governmental Accounting
Governmental Accounting
Sample Cards:how are investments held by endowments i,what is the journal entry for when a gov,what is considered an expenditure of a g21 CardsPreview Flashcards -
Governmental Accounting Ii
Governmental Accounting II
Sample Cards:when is an enterprise fund used,what is the debt service fund used for,what are the three standard sections of20 CardsPreview Flashcards -
Governmental Accounting Iii
Governmental Accounting III
Sample Cards:true or falsegovernment wide financial s,how would an unrestricted grant received,if there is a debit balance in the budge20 CardsPreview Flashcards -
Segment Reporting
Segment Reporting
Sample Cards:what type of entity is required to repor,what factors determine whether an identi,true or falsegeneral operating expenses20 CardsPreview Flashcards -
Statement Of Cash Flows
Statement of Cash Flows
Sample Cards:true or falsethe purchase of a 3 month t,under the indirect method for the statem,true or falseunder the cash basis of acc20 CardsPreview Flashcards -
Statement Of Cash Flows Ii
Statement of Cash Flows II
Sample Cards:what information should be disclosed as,how would you calculate ending accrued i,when the direct method of preparing a st8 CardsPreview Flashcards -
Inflation Accounting Financial Statement
Inflation Accounting & Financial Statement Analysis
Sample Cards:how would you calculate the increase in,under current cost accounting the holdin,where should a company disclose the effe20 CardsPreview Flashcards -
Partnerships Business Combinations
Partnerships & Business Combinations
Sample Cards:under the bonus method,how would you calculate your weighted av,true or falsedrawings are not considered20 CardsPreview Flashcards -
Business Combinations Consolidations
Business Combinations & Consolidations
Sample Cards:the total consideration transferred in a,in a business combination accounted for,consolidated statements are required whe20 CardsPreview Flashcards -
Not For Profit Accounting
Not-For-Profit Accounting
Sample Cards:what financial statements are required f,what is the purpose of a statement of fi,scenario nongovernmental not for profit20 CardsPreview Flashcards -
Not For Profit Accounting Ii
Not-For-Profit Accounting II
Sample Cards:what type s of not for profit organizati,which financial statement of a nongovern,true or falsecontributions received by a9 CardsPreview Flashcards
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