1
Q
Current assets
A
Converted or consumed within 1 year
2
Q
Current liabilities
A
Due within 1 year
3
Q
LT assets or LT liabilities
A
All others “non-current”
4
Q
Valuation of PP&E/Intangibles
A
Historical cost and or depreciated/amortized historical cost
5
Q
Valuation of receivables
A
Net realizable value
6
Q
Valuation of inventory
A
Lower of cost or market
7
Q
Valuation of investments in marketable securities
A
Market value
8
Q
Valuation of liabilities
A
Present value
9
Q
Valuation of owners equity
A
Historical value of cash inflows / residual value
FAR
flashcards
Decks in class (22)
# Cards
-
Accounting Changes10
-
Liquidity/Solvency & Operational Ratios12
-
Profitability Ratios7
-
Reconciling Accrual To cash basis2
-
Balance Sheet presentation9
-
Bonds Debt Restructure23
-
Consolidations7
-
Current Assets & Liabilities11
-
Deferred Taxes8
-
Derivatives Hedging Translation12
-
Financial Reporting58
-
Financial Statements16
-
Fixed Assets15
-
Governmental Accounting29
-
IFRS44
-
Inventory23
-
Investments7
-
Leases10
-
NFP Accounting21
-
Partnership Accounting4
-
Statement of Cash Flows5
-
Stockholders Equity25
