This class was created by Brainscape user Brandon Ward. Visit their profile to learn more about the creator.
By:
Brandon Ward
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Decks in this class (20)
Section 1
Convert from cash to accrual basis,
Comprehensive income,
Book value per share of c s
22
cards
Section 2...Inventory
Lower of cost or market,
Inventory write off s,
Costs included in inventory
13
cards
Section 2...Assets
Test for impairment,
Depletion,
Depreciation expense after impair...
7
cards
Section 2...Investments
Equity investments with significa...,
Equity investment without signifi...,
Debt investments
3
cards
Section 2...Bonds
Bond discount,
Bond premium,
Accounting for
11
cards
Section 2...R&D
R d costs,
Capitalization of software costs
2
cards
Section 2...Stock Dividends
Stock dividends,
Dividend revenue recognition
2
cards
Section 2...Cash and Cash Equivalents
What s included in cash cash equi...
1
cards
Section 3...Business Combinations
Goodwill with a non controlling i...,
Cost considerations,
Gains
6
cards
Section 3...Income Taxes
Deferred tax assets and liabilities,
Income tax expense,
Deferred income tax expense
4
cards
Section 3...Foreign Currency
Exchange rates,
Speculative purposes,
Restatement
9
cards
Section 3...Leases
Financing lease criteria,
Financing lease basis,
Sales type lease
5
cards
Section 3...Not for Profit
Cash flows,
Types of expenses,
Cash considerations
4
cards
Section 3...Stock based compensation
Recognition
1
cards
Section 3...Revenue Recognition
Completed contracts method,
Performance obligations
2
cards
Section 2...Nonmonetary Exchanges
Rules for both,
Lacking commercial substance,
Has commercial substance
3
cards
Section 4...Govt accounting
Types of funds,
Calculating annual interest and p...,
Types of accounts
9
cards
Section 4...Govt financial reporting
Government wide financial statements,
Columns,
Presentation of component units
5
cards
Section 2...Equity
Liquidating dividends,
Retained earnings,
Par method for t s
4
cards
Other
Debt restructure,
Avg accum expenditure,
Interest capitalization
3
cards
More about
FAR
- Class purpose General learning
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