FAR
flashcards
Decks in class (75)
# Cards
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Intro15
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Conceptual Framework of Financial Reporting and Business Enterprises16
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Fair Value Framework21
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Internation Accounting Standards Boards & U.S. SEC24
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General Purpose Financial Statements - Balance Sheet/Income Statement10
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General Purpose Financial Statements - Stmt of Comp Income, Equity & Cash Flows0
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General Purpose Financial Statements - Notes to Financial Statements16
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Other Financial Statements0
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Cash & Cash Equivalents & Receivables 10
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Receivables 20
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Inventory 1 - Periodic/Perpetual Inventory0
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Inventory 2 - FIFO/LIFO/Lower of Cost of Market0
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Inventory 3 - Gross Martin/Retail Inventory/Errors/Inventory & IFRS0
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Property, Plant & Equipment 1 - Categories/Capitalized Costs0
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Property, Plant & Equipment 2 - Interest Capitalization0
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Property, Plant & Equipment 3 - Depreciation Methods/IFRS0
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Introduction to Equity and Debt Investments0
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No Significant Influence0
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Significant Influence - Equity Method6
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Joint Ventures, Investor Stock & IFRS Investment Property0
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Intangible Assets - Goodwill & Other0
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Payables & Accrued Liabilities0
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Deferred Revenue0
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Long Term Debt 1 - Notes Payable & Types of Notes0
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Long Term Debt 2 - Bond Accounting0
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Long Term Debt 3 - Refinancing/Retirement/Troubled Debt/Debt Covenants0
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Equity 1 - Shareholder Rights/Stock Issuance/Preferred/Treasury Stock0
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Equity 2 - Dividends/Splits/RE/Book Value0
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Revenue Recognition 1 - General Recog. & Other Situations0
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Revenue Recognition 2 - Contract Accounting0
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Costs and Expenses0
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Deferred Compensation Arrangements 1 - Pension Expense/ Reporting/Delayed Recognition0
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Deferred Compensation Arrangements 2 - Settlements/Nonretirement/Post Retirement0
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Sotck Compensation (Share-Based Payments)0
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Income Taxes 1 - Interperiod/Permanent/Temporary0
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Income Taxes 2 - Deferred Tax Accounts/Valuation Allowance/Uncertainty0
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Income Taxes 3 - NOL/Temporary Differences/IFRS0
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Accounting Changes and Error Corrections0
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Introduction to Business Combinations0
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Acquisition Method of Accounting 10
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Acquisition Method of Accounting 20
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VIEs and IFRS Business Combinations0
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Combined Financial Statements and the Consolidating Process0
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Consolidating Process0
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Intercompany Transactions & Balances 1 - Transactions & Balance/Inventory0
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Intercompany Transactions & Balances 2 - Fixed Asset/Bond/IFRS0
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Combined Financial Statements and Financial Instruments0
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Introduction to Derivatives and Currency Hedging0
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Fair Value, Cash Flow and Foreign Currency Hedges0
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Effectiveness, Disclosure and IFRS Hedging0
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Transfer and Servicing of Financial Assets0
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Contingencies, Commitments, and Guarantees (Provisions)0
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Earnings Per Share0
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Miscellaneous Transactions, Events and Disclosures 10
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Foreign Currency Denominated Transactions0
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Foreign Currency Hedges0
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Conversion of Foreign Financial Statements0
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Impairment0
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Interim Financial Reporting0
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Leases 1 - Capital Leases/Direct Financing/Sales Type Leases0
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Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure0
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Nonmonetary Exchange0
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Misc. Transactions, Events and Disclosures 1 - Related Parties/R&D/Risks & Uncertainties0
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Misc. Transactions, Events and Disclosures 2 - Segment Reporting/Software Costs/Subsuquent Events0
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Not-for-Profit Accounting & Reporting 1 - Entity Types/Financial Reporting/Special Issues27
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Not-for-Profit Accounting & Reporting 2 - Support, Revenues, Contributions & Net Assets16
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Introduction to Governmental Organizations & Fund Accounting17
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Format & Content of Comprehensive Annual Financial Report 1 - Measurement/Budgetary Accounting13
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Format & Content of Comprehensive Annual Financial Report 2 - Encumbrance Accounting/Deferred Outflows & Inflows4
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Net Position & Fund Balance18
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Annual Financial Report & Financial Reporting Entity6
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Major Funds, Fund-Level Reporting & Governmental Funds8
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Proprietary & Fiduciary Funds9
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Typical Items & Specific Types of Transactions & Events 10
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Typical Items & Specific Types of Transactions & Events 20
