Joe's CPA Flashcards - FAR

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

Decks in this class (30)

Basic Concepts and Framework
Who authorized the financial acco...,
Basic concepts and framework,
Basic concepts and framework
57  cards
Financial Statement Analysis
Financial statement analysis,
Financial statement analysis,
Financial statement analysis
42  cards
Cash, Current Assets & Balance Sheet Presentation
Cash current assets b s presentation,
Cash current assets b s presentation,
What is a cash equivalent
16  cards
Cost vs Equity Method
What is the cost method,
What is the equity method,
Cost vs equity method
29  cards
Marketable Securities
What are trading securities,
What are available for sale secur...,
What are held to maturity securit...
39  cards
Inventory
How is inventory valued,
Are sales commissions an inventor...,
Inventory
58  cards
Non-Profit Accounting
Which financial statements are re...,
What are the major classification...,
What is the measurement focus and...
56  cards
Personal Financial Statements and Liquidation Basis of Accounting
Personal financial statements and...,
Personal financial statements and...,
Personal financial statements and...
20  cards
Partnerships
What are the two main areas that ...,
At what value should assets contr...,
At what value should liabilities ...
14  cards
Financial Instruments & Derivatives
What is a financial instrument,
What are the three main reasons w...,
Are derivatives assets or liabili...
30  cards
Foreign Operations
Foreign operations,
Foreign operations,
Foreign operations
29  cards
Property, Plant & Equipment
What costs might be included in t...,
At what value are fixed assets in...,
Do we depreciate land
68  cards
Intangibles
Intangibles,
Intangibles,
How are legal fees to defend a pa...
34  cards
Installment Sales & Cost Recovery Method
What is the installment method of...,
Installment sales cost recovery m...,
Installment sales cost recovery m...
7  cards
Long Term Construction Contracts
Installment sales cost recovery m...,
Installment sales cost recovery m...,
Installment sales cost recovery m...
13  cards
Inflation Accounting
Inflation accounting,
Inflation accounting,
Inflation accounting
10  cards
Receivables
Receivables,
Receivables,
Receivables
61  cards
Interim Financial Reporting
Interim financial reporting,
Interim financial reporting,
Interim financial reporting
18  cards
Segment Reporting
Segment reporting,
Segment reporting,
Segment reporting
18  cards
Bonds and Present Value Tables
Bonds and present value tables,
Bonds and present value tables,
Bonds and present value tables
80  cards
Leases
Leases,
Leases,
Leases
61  cards
Liabilities
Liabilities,
Liabilities,
Liabilities
56  cards
Accounting For Income Taxes (Deferred Taxes)
Are fees and fines incurred durin...,
Are warranty expenses deductible ...,
Accounting for income taxes defer...
41  cards
Statement of Cash Flows
Statement of cash flows,
What cash flows involve the acqui...,
Statement of cash flows
34  cards
Governmental Accounting
Governmental accounting,
Which two accounting bases are us...,
What are the types of governmenta...
69  cards
Stockholders' Equity
Stockholders equity,
Stockholders equity,
Stockholders equity
61  cards
Earnings Per Share
How is book value per share of co...,
How is basic earnings per share e...,
Earnings per share
12  cards
Reporting the Results of Operations & IFRS Financial Statements
Reporting the results of operatio...,
Reporting the results of operatio...,
Reporting the results of operatio...
32  cards
Accounting Changes and Error Correction
Accounting changes and error corr...,
Accounting changes and error corr...,
Accounting changes and error corr...
32  cards
Pensions & Postemployment Benefits
Pensions postemployment benefits,
Pensions postemployment benefits,
Pensions postemployment benefits
51  cards

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Joe's CPA Flashcards - FAR

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