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Advanced Financial Accounting

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

By: Emma Whitney
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Decks in this class (9)

Chapter 1
Acquisition method journal entry ...,
Acquisition methodacquisition via...,
Possible treatment of stock issue...
51  cards
Chapter 2: Intercorporate Investments And Wholly Owned Subsidiaries (No Differential)
Unconsolidated subsidiary,
Basic consolidation entry with di...,
Consolidated retained earnings ca...
36  cards
Chapter 3: intercorporate investments, not wholly owned (no differential)
Characteristics that determine if...,
Combined financial statements,
Variable interest entities
27  cards
Chapter 4: Intercorporate investments, wholley owned, differential
Excess value differential reclass...,
Amortization excess value reclass...,
Equity method goodwill
25  cards
Chapter 5: Consolidation, less-than-wholly-owned, acquired with differential
Basic consolidation entry not who...,
Total subsidiary fv with differen...,
Assigning differential of a less ...
22  cards
Chapter 6: Intercompany Inventory Transactions
Using gross profit percentage to ...,
Parent s equity method entries fo...
2  cards
Chapter 7: Intercompany transfer of services and LT assets
Fully adjusted equity entry on pa...,
Inter company transfer of non cur...,
Inter company transfer of service...
47  cards
Chapter 12: consolidation of a foreign subsidiary
Non monetary assets,
Balancing accounting for remeasur...,
Temporal method
48  cards
Chapter 13: Segment and Interim Reporting
Controllable earnings per example,
Accepted materiality threshold,
Enterprise wide disclosures infor...
59  cards

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Advanced Financial Accounting

  • Class purpose General learning

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