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Decks in this class (30)
Other Financial Statements
Restructuring losses 1,
Termination costs 2,
Termination costs for specific pe...
3
cards
Discontinued Operations
When a discontinued operation is ...,
When a operation meets the rules ...,
When a operation is held for sale...
6
cards
Segment
Operating segments must have 1,
Reporting of segment 2,
Segment required disclosures 3
4
cards
Warranties and Coupons
0
cards
Investments
0
cards
Intangible Assets
Computer software to be sold tech...,
During an acquisition in process ...,
What number is used to capitalize...
8
cards
IFRS vs GAAP
Convertible bonds 1,
Cost to successfully defend a pat...,
Capital lease 3
20
cards
Inventory
0
cards
Statement of Cash Flows
Dividend paid 1,
Signing a note payable 2,
Taking out a bank loan 3
7
cards
Statement of Cash Flows - Direct Method
Salaries expense 1,
Rules with differences from begin...,
Direct method calculation 3
3
cards
Statement of Cash Flows - Indirect Method
Indirect format 1,
Reporting cash flows from operati...
2
cards
Accounting for Acquisition
Equipment or land basis at acquis...,
What is the basis for consolidati...,
If the fair value of the consider...
6
cards
Goodwill
How to calculate goodwill 1,
Goodwill 2,
Impairment test for goodwill 3
5
cards
Intercompany Transactions
Consolidated amounts 1,
Intercompany account deferral of ...,
Intercompany transactions not sol...
4
cards
Investments - Trading
0
cards
Investments - AFS
Fair value option 1,
Dividend income 2
2
cards
Investments - HTM
Bonds vs equity securities 1
1
cards
Equity Method
0
cards
Government Wide Financial Statements
0
cards
Government Fund Financial Statements
0
cards
Not for Profit
If a public institution is solely...,
Section 501 c 3 2,
Required financial statements 3
18
cards
Deferred Tax Assets
Deferred tax asset 1,
Examples that create deferred tax...
2
cards
Deferred Tax Liabilities
Examples of deferred tax liabilit...
1
cards
Deferred Taxes - Temp vs Permanent
What approach does deferred taxes...,
Use of installment sales for tax ...,
Payment of federal income taxes 3
9
cards
Leases - Operating vs Capital
An operating lease 1,
Sales type lease 2,
Sales leaseback agreement 3
6
cards
Leases - Direct Financing Lease
Basic rules for direct financing ...,
Calculation rules for direct fina...,
Direct financing leases 3
5
cards
Leases - Capital Lease Lesee
What does the lessee record the a...,
If title is being transferred then 2,
What interest does the lessee use 3
3
cards
Pensions - Balance Sheet Reporting
Liability amount of pensions 1,
Annual service costs 2,
Defined benefit plan 3
5
cards
Pensions - Expense
0
cards
Pensions - Accumulated OCI
0
cards
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A Free CPA Notes FAR
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