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Chaz Marshall
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Decks in this class (29)
Leases
When a finance lease contains a p...,
What are initial direct costs,
How are initial direct costs repo...
13
cards
FAR Ratios
What is the quick ratio,
What is the ratio for the number ...,
What is the rate of return on ass...
3
cards
Income taxes
What effective tax rate is used f...,
What does permanent differences b...,
Where do deferred tax benefits co...
6
cards
Comprehensive Income
Where is accumulated other compre...,
What is included with other compr...,
What is comprehensive income and ...
4
cards
IFRS
How does ifrs record foreign curr...,
What does us gaap use the ifrs do...,
How does ifrs perform impairment ...
12
cards
Foreign currency transactions
What are foreign currency transac...,
How would a gain on remeasurement...,
What is the definition for functi...
3
cards
Governmental accounting
How are expenditures related to l...,
What does not affect an internal ...,
What is the journal entry for the...
43
cards
Fair Value
Any fair value measurement should...,
If there is no principal market t...,
What is the definition for princi...
6
cards
Miscellaneous
Why would options to purchase com...,
What are the ways an investor has...,
What does an increase in a r mean
27
cards
Not-For-Profit accounting
What is primary purpose of the st...,
How are revenues expenses gains a...,
What reports are required by a no...
11
cards
Stockholders' Equity
How is the calculation of treasur...,
How do preferred dividends in arr...,
How would a company acquiring som...
3
cards
Partnership accounting
When partner b retires from the p...
1
cards
Pension Plans
What is the discount rate,
What is the discount rate for the...,
What is the projected benefit obl...
10
cards
Inventory
How is lifo reported in the gener...,
What is included in the calculati...
2
cards
Fixed assets
Impaired long lived assets to be ...,
What are costs to sell
2
cards
Cash Flows
What receipts and payments should...,
What is included in the financing...,
What kind of activity in the stat...
3
cards
Research & Development
What costs are not considered to ...,
What 5 categories can research an...,
What costs are excluded from and ...
4
cards
Conceptual Framework
What is the definition of matching,
What does fasb consider as four c...,
Financial statement line item exp...
6
cards
Stock options
For a compensatory stock option p...
1
cards
Discontinue Operations
How are assets and liabilities of...,
How should assets and liabilities...
2
cards
Business combination
How should the acquirer recognize...,
What is a bargain purchase in a b...,
If company a acquired company b a...
3
cards
SEC
What sec document provides instru...
1
cards
Bonds
What is interest expense,
What is cash payment,
What are other terms for the stat...
6
cards
Impairment
What is the factor to tell that a...,
What is an impairment loss,
If the estimated future cash flow...
4
cards
Definitions
What does articulation mean to fi...,
What is the definition of expenses
2
cards
1 - Conceptual Framework
What is regulation s k used for,
What is regulation s x used for,
What does articulation mean for f...
4
cards
2 - Select Financial Statement Accounts
What is a term bond,
How is the issue price of a bond ...,
What are the net proceeds of a bond
9
cards
3 - Select Transactions
0
cards
4 - State & Local Governments
What is an appropriation,
What is an encumbrance,
What is an expenditure
20
cards
More about
0 - Surgent CPA Review - FAR
- Class purpose General learning
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