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By:
Adam Haynes
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Decks in this class (22)
Basic Concepts
Fundamental qualitative character...,
Relevance,
Hierarchy of authoritative gaap
27
cards
Governmental
Government wide financial statements,
Primary government,
Primary government criteria
48
cards
Investments
Fair value through net income method,
Fvtni method dividends,
Transfer between trading and afs
22
cards
Statement of Cash Flows
Direct method direct cash approach,
Indirect method reconciliation ap...,
Application of indirect method
11
cards
Consolidations
Acquisition of an affiliates debt...,
Consolidation of majority owned s...,
Consolidation of majority owned s...
12
cards
Non Profit
Establishment of an endowment,
Reporting of outstanding encumbra...,
Required financial statements
34
cards
Reporting Topics
Purchasing power gains and losses,
Form 8 k,
Form 10 q
43
cards
Accounts Receivable
Allowance method for uncollectibl...,
Loan impairment,
Loan foreclosure not probable
18
cards
Inventory
Periodic inventory system,
Perpetual inventory system,
Retail method of inventory estima...
15
cards
Property, Plant, & Equipment
Group depreciation composite depr...,
Group depreciation,
Composite depreciation
20
cards
Bonds
Convertible debt securities,
Refinancing of short term obligat...,
Portion of long term debt
34
cards
Equity
Property dividend,
Stock split
2
cards
Revenue Recognition
Contract modification,
Separate contract,
Distinct good or service
28
cards
Pensions
Postemployment benefit obligation,
Pbo determination,
Pensions accrual accounting
22
cards
Income Taxes
Excess of percentage depletion,
Enacted tax rate,
Valuation allowance reporting
17
cards
Accounting Changes and Error Corrections
Error correction,
Prior period adjustment,
Change in accounting estimate
8
cards
Contingencies
Examples of contingent liabilities,
Remote contingencies,
Disclosure of remote contingencie...
4
cards
Derivatives
Put option,
Notional amount,
Fair value hedge
15
cards
Foreign Currency
Foreign currency translation,
Remeasurement,
Nonmonetary balance sheet items
14
cards
Leases
Sales type lease lessor,
Sales type lease unearned interes...,
Leases fair value option
39
cards
Non Monetary Transactions
Accounting for non monetary trans...,
Use carrying value not fair value,
Purchasing power loss
9
cards
Miscellaneous
Development stage enterprise reco...,
Organization costs,
R d performed for others
22
cards
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FAR
- Class purpose General learning
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