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CPA - FAR

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

By: James Castonguay
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Decks in this class (17)

Financial Reporting - For Profit
What is a bond sinking fund,
How do legal fees and registratio...,
What are examples of current assets
30  cards
Financial Reporting - For Profit II
How is depreciation and amortizat...,
What are the sfac 8 potential add...,
What are the criterial for vulner...
12  cards
Financial Reporting - Not for Profits
What are the required financial s...,
What are the only two types of ne...,
What is the definition of net assets
28  cards
Financial Reporting - State & Local Governments
What is the accounting basis used...,
What is the definition of a fund ...,
When are revenues recognized by s...
18  cards
Notes to Financial Statements
What are the note disclosures in ...
1  cards
Special Purpose Frameworks
What is special purpose frameworks,
What are some of the appropriate ...,
What is the tax basis of accounting
9  cards
Public Company Reporting Topics
Financial Ratios
14  cards
Financial Ratios
Book value per common share,
Payout ratio to common shareholders,
Return on common equity
31  cards
Financial Ratios II
What is the preferred eps basic o...
1  cards
Inventory
The lower of cost or market rule ...,
What is the impact of purchases a...
2  cards
Property Plant & Equipment
What criteria represent an arm s ...,
How are assets recorded on acquis...,
How is a non monetary exchange wi...
7  cards
Intangible Assets
What type of intangible assets ar...,
When is interest capitalized,
How much interest can be capitali...
9  cards
Paybles Accrued Liabilities
What date are dividends payable r...,
What are the 4 criteria necessary...
2  cards
Long Term Debt
What type of bonds mature in inst...,
What are debenture bonds,
What is the interest expense of a...
3  cards
Accounting for Income Taxes
What is a deferred tax asset,
What is provision for income taxes
2  cards
Lease Accounting
Are executory costs part of the p...,
How is the cash payment for a fin...,
How is the cash payment for an op...
7  cards
Fair Value Measurements
Name the valuation techniques app...,
What is meant by an assets most a...
2  cards

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CPA - FAR

  • Class purpose General learning

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