1
Q
Restatement
A
used for error correction distinguished from voluntary principle change
FAR
flashcards
Decks in class (30)
# Cards
-
Overview of US GAAP/Conceptual framework of Financial Reporting47
-
Fair Value Framework32
-
IFRS15
-
lncome Statement6
-
Balance Sheet22
-
Statement of Comprehensive Income5
-
Statement of Changes in Equity4
-
Statement of Cash Flows18
-
Notes to Financial Statements13
-
Ratios11
-
Consolidated Financial Statements12
-
SEC9
-
EPS5
-
Segment Reporting4
-
Interim Reporting6
-
PCC5
-
Cash5
-
AR6
-
Sale of Receivable10
-
Inventory33
-
PP & E23
-
Non-Monetary exchange Commercial Substance4
-
Equity and Debt Investments17
-
Intangible Assets - Goodwill and Other7
-
Payables and Accrued Liabs15
-
Longterm Debt26
-
Equity12
-
Revenue Recognition12
-
Pensions4
-
Acct Changes and Error Corrections1
