This class was created by Brainscape user Andy Levy. Visit their profile to learn more about the creator.
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Andy Levy
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Decks in this class (12)
Financial Statements
Current assets expected to be rea...,
Noncurrent assets nonoperating it...,
Current liabilities expected to b...
15
cards
Earnings per Share
Beps equation 1,
Beps numerator income available t...,
Deps 3
10
cards
Revenue from Contracts
5 step model for recognizing reve...
1
cards
Revenue Recognition over Time
Input method 1,
Input method equation 2,
Input method equation 3
4
cards
SEC Reporting/Interim periods
Management s discussion analysis ...,
10 k 2,
10 q 3
7
cards
Accounting Changes and Error Corrections
Three types of accounting changes 1,
Change in accounting principle re...,
Cumulative effect of retrospectiv...
7
cards
Subsequent Events/Significant Accounting Policies & Credit Risk
Subsequent event 1,
Recognized subsequent events 2,
Unrecognized subsequent events 3
5
cards
Fair Value Measurements
What is fair value 1,
What are market participants 2,
What is an orderly transaction 3
8
cards
Cash
Cash readily available 1,
Restricted cash 2,
Additions to book balance 3
6
cards
Fair Value Option
Fair value option may not be elec...,
Election of fvo is made at electi...,
Unrealized gains losses on the re...
5
cards
Investments in Equity Securities/Equity Method
Ownership influence accounting me...,
Measurement alternative w out a r...,
Significant influence 20 50 influ...
8
cards
Investments in Debt Securities and Bonds
Held to maturity trading availabl...,
Held to maturity debt securities ...,
If held to maturity is sold prior...
7
cards
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CPA Exam - FAR
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CPA EXAM - FAR
- 37 decks
- 883 flashcards
- 12 learners
Decks:
Accounting Changes, Bonds Debt Restructure, Consolidations, And more!
