1Financial Reporting

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

Decks in this class (21)

Module 9a
Who has the mandate to write us gaap,
Who writes gaap,
What is the objective of gaap
87  cards
Module 9b
What are the 2 types of errors,
T f is an error in the financial ...,
T f the cumulative effect of the ...
8  cards
Module 9c
What are the 3 kinds of accountin...,
In what kind of accounting change...,
What is a change in accounting es...
19  cards
Module 11
Can you write up an intangible as...,
What costs do you capitilize in a...,
What are some of the costs that y...
63  cards
Module 13b
Under which method for converting...,
If bond issuers try to encourage ...,
What is the je to extinguish debt
46  cards
Module 13a
What is the formula of present value,
In what type of transactions are ...,
What is the present value
23  cards
Module 15
What is stockholders equity,
What is the je to record the issu...,
What is preferred stock
65  cards
Module 13c
What are the two ways to account ...,
Will an impairment on a restructu...,
What are the two types of restuct...
14  cards
Module 13d
What is a defined contribution plan,
What is pension expense,
In a disclosure you have to recon...
29  cards
Module 12
What is transfering of receivable...,
What are cash equivalents,
What cash items should be disclos...
52  cards
Module 14
What is the deffinition of a defe...,
How do you calculate a deferred t...,
What is a temporary difference
13  cards
Module 9d
What is a related party disclosure,
What are unusual or infrequent it...,
What are discontinued operations ...
52  cards
Module 10
The cost assigned to inventory is...,
What is inventory,
What are the normal costs to be i...
33  cards
Module 16
What is the definition of a tradi...,
How is a trading security recorde...,
How are unrealized holding gains ...
33  cards
Module 13e
What are the 4 parts you must ide...,
How are prepayment for future exp...,
If a lease is given free rent for...
31  cards
Module 21
What is the governmental accounti...,
What is the hierarchy of gasb pro...,
Gasb concepts statement no 1 esta...
99  cards
Module 22
How are assets divided for not fo...,
How are permanently restricted re...,
What are temporarily restricted r...
27  cards
Module 17
What is the primary purpose of th...,
What are operating activities,
What are investing activities
18  cards
Module 18
What is a business,
What is the acquisition date,
What happens at the date of acqus...
12  cards
Module 19
What is a foreign currency transa...,
What is the ach topic for foreign...,
What disclosures are required for...
32  cards
Module 20
Where is interim reporting codifi...,
What is the discrete view of inte...,
What is the integral view of inte...
49  cards

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1Financial Reporting

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