This class was created by Brainscape user Joshua Walton. Visit their profile to learn more about the creator.
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Joshua Walton
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Decks in this class (28)
Financial Statements
What is the integral view in an i...,
How are discontinued operations e...,
Subsequent event
59
cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
62
cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
23
cards
Present Value 13b - Bonds
What are other terms for the mark...,
What are other terms for the cont...,
What date is the market rate figu...
48
cards
Monetary Current Assets & Liabilities
What is a current asset,
What is a current liability,
How is the quick ratio calculated
58
cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
99
cards
IFRS
Ifrs,
Ifrs,
Ifrs
44
cards
Inventory
Inventory is defined as tangible ...,
Regarding inventory everything no...,
Regarding inventory everything so...
54
cards
Present Value - Fundamentals
What type of annuity has the paym...,
What type of annuity has the paym...,
What is the present value formula
12
cards
Present Value 13C - Debt Restructure
When accounting for troubled debt...,
What books do restructurings affect,
What are the two types of restruc...
8
cards
Present Value 13D - Pensions
What are the two types of pension...,
What is a defined contribution plan,
What is a defined benefit plan
36
cards
Present Value 13E - Leases
What are the standard journal ent...,
What are the journal entries for ...,
Lessee must meet one of the follo...
17
cards
Module 14 - Defferred Taxes
Two types of income tax expense,
What is the difference between bo...,
How do you change book income to ...
27
cards
Stockholder's Equity - 15A
What is the journal entry to reco...,
What are some rights of preferred...,
Cumulative preferred stock is what
62
cards
Stockholder's Equity - 15B EPS
Any financial instrument that imp...,
Where is a temporary equity a mez...,
What should be classified as temp...
23
cards
Investments - 16
Asc 320 323 825 are what,
What three ways can you show inve...,
Accumulated other comprehensive i...
36
cards
Statement of Cash Flows - 17
Statement of cash flows is typica...,
The statement of cash flows is ba...,
Key words
30
cards
Business Combinations & Consolidations - 18
A normal business consists of what,
The acquiree is who,
The acquirer is who
35
cards
Derivative & Hedging - 19
What is the difference between a ...,
What two disclosures are required...,
What are examples of financial in...
24
cards
Personal Financial Statements - 20A
How is net worth calculated on th...,
Personal financial statements inc...,
How do you figure the tax basis
3
cards
Interim Reporting - 20B
What is interim reporting,
What is the primary purpose of in...,
What are the two views for interi...
11
cards
Segment Reporting - 20C
Disclosure about segments is only...,
What is the management approach t...,
What are the types of segments
20
cards
Partnership Accounting - 20D
All assets contributed to the par...,
All liabilities are recorded how,
What amount is credited to each p...
14
cards
Foreign Currency - 20E
What two methods are used for for...,
What is the spot rate also known as,
How is the current rate method ca...
14
cards
Governmental - 21
Authoritative sources for gasb,
What two types of accountability ...,
What are the minimum reporting re...
91
cards
NFP - 22
What is the fasb asc for private nfp,
Items on balance sheet or stateme...,
What is the accounting formula fo...
32
cards
Review
What are the following reports an...,
What does doesn t the fair value ...,
What accounting policies must be ...
34
cards
Journal Entries
Capital lease by lessee
1
cards
More about
FAR
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