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Taylor Watson
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Decks in this class (20)
Special Purpose Frameworks
Hybrid method of accounting,
Examples of special purpose frame...,
Cash basis accounting
5
cards
Statement of Cash Flows
Investing activities,
Financing,
Cash flow disclosures
6
cards
Financial Statement Components
Valuation allowance,
Fair value,
Total stockholders equity
11
cards
Personal Financial Statements
Estimated income taxes on differe...,
Statement of net assets,
Employee benefit plans and trusts
5
cards
Partnerships
Partnerships accounts,
Admission of partner,
Liquidation steps
5
cards
Investments Securities
Stock dividend,
Cost method,
Equity method
7
cards
Receivables
Bank statement balance,
Allowance for doubtful accounts,
Notes receivable discounting
11
cards
Inventory
Ifrs locm,
Fifo,
Lifo
6
cards
PPE
Lump sum acquisitions ppe,
Involuntary conversions,
Post acquisition expenditures
13
cards
Intangible Assets
Ifrs,
Intangible asset,
Amortization capitalization of co...
8
cards
Revenue Recognition
Revenue recognition,
Recognition criteria,
Operating profit
12
cards
Bonds
Interest payable interest expense,
Gain on troubled debt restructuring,
Modification of terms
15
cards
Pensions etc.
Transition asset obligation,
Attribution period,
Deferred compensation
17
cards
Stock Based Compensation
Fasb 718 10 25 2,
Compensatory stock option plans r...,
Fair value method for stock options
3
cards
Income Taxes
Valuation allowance,
Dta tax income book income,
Dtl tax income
6
cards
DTA/DTL
Taxable revenues later trl deferr...,
Deductible expenses now den defer...,
Deductible expenses later del def...
4
cards
Equity
Quasi reorganization,
Treasury shares reissued,
Issuance of stock rights
9
cards
Accounting Corrections
Correction of error,
Change in accounting principle,
Ifrs
7
cards
Combinations/Consolidations
Recording an acquisition,
Acquisition costs,
Acquisition recognition
9
cards
Conceptual Framework
Primary qualitative characteristi...,
Historical cost,
Revenue recognition
15
cards
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FAR 2016
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