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FAR (2): Financial Reporting and Disclosures

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

By: Adam Johnson
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Decks in this class (8)

Revenue Recognition Introduction
When does revenue recognition occur,
Step 1 identify the contract s wi...,
Step 2 identify the separate perf...
6  cards
Accounting Changes and Error Corrections
T f a change is accounting estima...,
T f a change in accounting princi...,
What are some reporting changes i...
5  cards
Adjusting Journal Entries
Facts on matching revenues and re...,
Rules for recording adjusting jou...
2  cards
Notes to Financial Statements
T f us gaap requires that a descr...,
Facts on disclosures of risks and...
2  cards
Subsequent Events
What is a subsequent event,
What are recognized subsequent ev...,
What are nonrecognized subsequent...
5  cards
Fair Value Measurements
What is fair value,
Facts on fair value,
What is the principal market
8  cards
Special Purpose Frameworks
T f special purpose frameworks ak...,
What are some guidelines that app...,
T f cash basis financial statemen...
5  cards
Ratio and Variance Analysis
What are ratios,
What are profitability ratios,
What are liquidity ratios
5  cards

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FAR (2): Financial Reporting and Disclosures

  • Class purpose General learning

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