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CPA Exam Review - FAR

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

By: Jonathan Kemp
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Decks in this class (11)

FIXED ASSETS
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
INVENTORY
Which costs are inventoriable,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
CONSOLIDATIONS
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
ACCOUNTING CHANGES
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
DERIVATIVES HEDGING
How are derivatives recorded,
How are unrealized gains losses o...,
How are gains and losses on avail...
14  cards
INVESTMENTS
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
CURRENT ASSETS AND CURRENT LIABILITIES
What is a current asset,
What is a current liability,
How is the quick ratio calculated
11  cards
DEFERRED TAXES
What is a temporary difference re...,
What is a deferred tax asset,
What is a deferred tax liability
8  cards
PARTNERSHIP ACCOUNTING
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
LEASES
How is a capital lease recorded,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
STATEMENT OF CASH FLOWS
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards

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CPA Exam Review - FAR

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