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BAR (4): Technical Accounting and Reporting

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

By: Adam Johnson
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Decks in this class (9)

Intangibles with Indefinite Lives
What are intangible assets,
Impairment of indefinite lived in...,
Research and development r d costs
5  cards
Revenue Recognition Advanced Topics
What is the five step approach,
Construction contract revenue rec...,
Construction contract revenue rec...
12  cards
Stock Compensation
What is a stock option,
Noncompensatory stock option purc...,
Compensatory stock option purchas...
5  cards
Business Combinations and Consolidated Financial Statements
Consolidation control over 50 own...,
Consolidation controlling interes...,
What is a variable interest entit...
10  cards
Consolidated Financial Statements: Foreign Currency Translation Adjustments
What is the exchange rate,
What is the current exchange rate,
What is the historical exchange rate
15  cards
Derivatives and Hedge Accounting
What is a derivative instrument,
What is an underlying,
What is a notional amount
12  cards
Leases
What are leases,
T f on the commencement date of t...,
What is a sale leaseback transaction
5  cards
Segment Reporting and Public Company Reporting Topics
What is the objective of segment ...,
What is an operating segment,
Quantitative thresholds for repor...
9  cards
Financial Statements of Employee Benefit Plans
T f a pension plan and the sponso...,
What financial statements does ga...,
What are accumulated plan benefits
7  cards

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BAR (4): Technical Accounting and Reporting

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