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Decks in this class (32)
1A - Current Period/Historical Analysis
What is the main difference betwe...,
What are period costs and how are...,
What are prime costs and why are ...
100
cards
1B - Prospective Analysis
What does cost volume profit cvp ...,
What is program evaluation and re...,
In which situations is pert not a...
72
cards
2A - Indefinite- Lived Intangibles
How are indefinite lived intangib...,
How is goodwill impairment measur...,
What does fasb asc 350 20 25 3 st...
20
cards
2B - Internally Developed Software
Under us gaap how are software co...,
How are capitalized software cost...,
How are software development cost...
13
cards
2J - Public Companies
When an operating segment becomes...,
How should operating segments tha...,
What is the recommended practical...
36
cards
2E - R&D
What types of activities are typi...,
What types of activities are excl...,
How are research and development ...
9
cards
2F - Business Combination
What is a business combination un...,
How are acquisition costs restruc...,
What are the key consolidation st...
27
cards
2G - Consolidated Financial statements
If the functional currency of a s...,
What happens when monetary assets...,
How are revenues expenses gains a...
41
cards
2H - Derivatives and Hedging
What is the purpose of a hedge an...,
What are the three characteristic...,
Why does an option contract quali...
25
cards
2K - Employee Benefit Plans
How can forfeited nonvested accou...,
How should plan investments be re...,
What basis of accounting must be ...
13
cards
2D - Stock Compensation
How do you calculate annual compe...,
Which types of transactions are i...,
When stock options are granted wi...
30
cards
2C - Revenue Recognition
What is the role of present value...,
How should royalty revenue be rec...,
When can revenue for a long term ...
24
cards
2I - Leases
How should a lessor recognize int...,
What is the main objective of fas...,
What is included in the lease ter...
23
cards
3A1 - Government-Wide Financial Statements
In government wide financial stat...,
How does revenue recognition for ...,
How are permanent fund bequests a...
48
cards
3B - Derriving Government-Wide
In reconciling the statement of r...,
How are capital asset purchases a...,
Why are internal service funds of...
15
cards
3A2 - Government Funds
What are the two primary financia...,
How are governmental funds report...,
What are the five main types of g...
12
cards
3A3 - Proprietary Funds
Which financial statements are re...,
How is the proprietary funds stat...,
How does the proprietary funds st...
13
cards
3A4 - Fiduciary Funds
What makes fiduciary funds unique...,
What financial statements are req...,
How do fiduciary funds differ fro...
15
cards
3A5 - Notes
What are the key disclosures requ...,
Why must governments disclose sig...,
What must be disclosed about infr...
14
cards
3A6 - MD&A
What is the primary purpose of md...,
How is md a classified within the...,
What financial perspective must m...
10
cards
3A7 - Budgetary Comparison
What is the purpose of budgetary ...,
Where is budgetary comparison rep...,
What must be included in the budg...
13
cards
3A8 - Required Supplementary Information (RSI)
What is part of required suppleme...,
Where must governments report inf...,
Which characteristic of service e...
10
cards
3A9 - Financial Reporting Entity
What is a financial reporting ent...,
What defines a component unit und...,
What are the two presentation met...
16
cards
3C1 - Net Position and Components Thereof
What are the three components of ...,
What does net investment in capit...,
When is a portion of net position...
12
cards
3C2 - Fund Balances and Components Thereof
What are the five classifications...,
How is restricted fund balance di...,
Which fund types can report a pos...
13
cards
3C3 - Capital Assets and Infrastructure Assets
What are capital assets for gover...,
How are capital assets initially ...,
What are infrastructure assets an...
19
cards
3C4 - General and Proprietary Long-Term Liabilities
How are general long term liabili...,
How are long term liabilities rep...,
Where are general obligation bond...
17
cards
3C5 - Interfund Activity, including transfers
What are the main types of interf...,
How are interfund loans reported ...,
How are interfund services betwee...
17
cards
3C6 – Nonexchange Revenue Transactions
What is a nonexchange revenue tra...,
What are the two main classes of ...,
When should derived tax revenues ...
18
cards
3C7 - Expenditures and Expenses
What is the difference between ex...,
When are expenditures recognized ...,
How are capital outlays reported ...
12
cards
3C8 - Budgetary Accounting and Encumbrances
What is the primary purpose of bu...,
What are the main budgetary accou...,
What happens when an encumbrance ...
24
cards
1AA - All formulas
Overhead rate 1,
Voh efficiency variance 2,
Variable overhead spending varian...
34
cards
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