This class was created by Brainscape user Fahira Shasmi. Visit their profile to learn more about the creator.
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Fahira Shasmi
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Decks in this class (12)
EPS AND PUBLIC COMPANY REPORTING TOPICS
Sec 1,
Edgar 2,
Form 10 k 3
20
cards
BALANCE SHEET, INCOME STATEMENT & COMPREHENSIVE INCOME
Income from continuing operations 1,
Foreign exchange transactions 2,
Comprehensive income 3
8
cards
STOCKHOLDERS' EQUITY: PART 1
Stockholders equity shareholders ...,
Capital stock legal capital 2,
Par value 3
18
cards
STOCKHOLDERS' EQUITY: PART 2
Je to record subscriptions receiv...,
Issuance of stock previously subs...,
Stock rights 3
19
cards
REVENUE RECOGNITION
Five step approach 1,
Identify the contacts with the cu...,
Treated as new contract 3
8
cards
ACCOUNTING CHANGES AND ERROR CORRECTIONS
Changes in accounting estimate 1,
Changes in accounting principle 2,
Exceptions to the general rule ap 3
6
cards
ADJUSTING JOURNAL ENTRIES
Matching revenues and related exp...,
Adjusting journal entries deferre...,
Adjusting journal entries accrued...
3
cards
NOTES TO FINANCIAL STATEMENTS
Specific accounting principles an...,
Items not included 2,
Remaining notes to the financial ...
7
cards
SUBSEQUENT EVENTS
Subsequent event 1,
Divided into two categories 2,
Subsequent event evaluation period 3
5
cards
FAIR VALUE MEASUREMENTS
Fair value 1,
Fair value terminology 2,
Orderly transaction 3
9
cards
SPECIAL PURPOSE FRAMEWORKS
Special purpose frameworks 1,
General presentation guidelines 2,
Cash basis and modified cash basi...
5
cards
RATIO AND VARIANCE ANALYSIS
__________ has direct relationshi...,
________ has an inverse relations...,
Gross profit margin 3
26
cards
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FAR
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