This class was created by Brainscape user Jared Bernstein. Visit their profile to learn more about the creator.
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Jared Bernstein
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Decks in this class (14)
Financial Reporting Basics
What is the difference between 10...,
What are the primary and secondar...,
What is the fair value hierarchy
19
cards
Bonds and Debt Restructure
How are bonds classified,
What is the bond to stock book va...,
What is the diffeerence between s...
5
cards
Consolidations
Which methods are used at what ow...,
How do you calculate purchase price,
What is goodwill
9
cards
Securities
What are the three classification...,
What are held to maturity securities,
What are trading securities
5
cards
Inventory
What are inventoriable costs,
What are non inventoriable costs,
How are discounts applied
12
cards
PP&E
When do you capitalize pp e impro...,
How would you record replacing a ...,
How do you calculate impairment loss
8
cards
Cash and Cash Equivalents
How do you treat negative and pos...,
What main items are not considere...,
What cash adjustments are made to...
4
cards
Leases
What are the qualifications for a...,
How do you record a financing lease,
How do you account for cash incen...
10
cards
Equity
What is cumulative non cumulative...,
How do you account for stock subs...,
How do you account for the exerci...
25
cards
Partnerships
How do you record a contribution ...,
How do you record a transfer of l...,
A partner contributes pp e with f...
13
cards
Revenue & Expenses
What is the five step proccess of...,
How do you account for contracts ...,
How do you recognize a contract w...
15
cards
NFP
What are the four statements for ...,
How are assets reported,
How are services contributed rece...
9
cards
Deferred Taxes
What is a taxable temporary diffe...,
What is a deductible temporary di...,
How do you record a dtl
13
cards
Government
Governments use what kind of acco...,
What is budgetary accounting,
What is activity accounting
4
cards
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FAR
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