This class was created by Brainscape user Alison Leonard. Visit their profile to learn more about the creator.
By:
Alison Leonard
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Decks in this class (75)
Intro
What are the 3 aspect characteris...,
What is the primary standard sett...,
How many full time members does t...
15
cards
Conceptual Framework of Financial Reporting and Business Enterprises
What is the purpose of the concep...,
What are the two primary qualitat...,
What comprises faithful represent...
16
cards
Fair Value Framework
Define fair value,
What are some assumptions related...,
What is the principal market used...
21
cards
Internation Accounting Standards Boards & U.S. SEC
What are the organizations struct...,
What is the ifrs foundation and w...,
What is the objective of the ifrs...
24
cards
General Purpose Financial Statements - Balance Sheet/Income Statement
What are 5 measurement attributes...,
What is contributed capital,
What are key highlights and chara...
10
cards
General Purpose Financial Statements - Stmt of Comp Income, Equity & Cash Flows
0
cards
General Purpose Financial Statements - Notes to Financial Statements
What are the basic disclosures re...,
What is the md a and what is requ...,
What are the ifrs differences inf...
16
cards
Other Financial Statements
0
cards
Cash & Cash Equivalents & Receivables 1
0
cards
Receivables 2
0
cards
Inventory 1 - Periodic/Perpetual Inventory
0
cards
Inventory 2 - FIFO/LIFO/Lower of Cost of Market
0
cards
Inventory 3 - Gross Martin/Retail Inventory/Errors/Inventory & IFRS
0
cards
Property, Plant & Equipment 1 - Categories/Capitalized Costs
0
cards
Property, Plant & Equipment 2 - Interest Capitalization
0
cards
Property, Plant & Equipment 3 - Depreciation Methods/IFRS
0
cards
Introduction to Equity and Debt Investments
0
cards
No Significant Influence
0
cards
Significant Influence - Equity Method
When do you use the equity method...,
What are the criteria for exertin...,
What are the component parts of e...
6
cards
Joint Ventures, Investor Stock & IFRS Investment Property
0
cards
Intangible Assets - Goodwill & Other
0
cards
Payables & Accrued Liabilities
0
cards
Deferred Revenue
0
cards
Long Term Debt 1 - Notes Payable & Types of Notes
0
cards
Long Term Debt 2 - Bond Accounting
0
cards
Long Term Debt 3 - Refinancing/Retirement/Troubled Debt/Debt Covenants
0
cards
Equity 1 - Shareholder Rights/Stock Issuance/Preferred/Treasury Stock
0
cards
Equity 2 - Dividends/Splits/RE/Book Value
0
cards
Revenue Recognition 1 - General Recog. & Other Situations
0
cards
Revenue Recognition 2 - Contract Accounting
0
cards
Costs and Expenses
0
cards
Deferred Compensation Arrangements 1 - Pension Expense/ Reporting/Delayed Recognition
0
cards
Deferred Compensation Arrangements 2 - Settlements/Nonretirement/Post Retirement
0
cards
Sotck Compensation (Share-Based Payments)
0
cards
Income Taxes 1 - Interperiod/Permanent/Temporary
0
cards
Income Taxes 2 - Deferred Tax Accounts/Valuation Allowance/Uncertainty
0
cards
Income Taxes 3 - NOL/Temporary Differences/IFRS
0
cards
Accounting Changes and Error Corrections
0
cards
Introduction to Business Combinations
0
cards
Acquisition Method of Accounting 1
0
cards
Acquisition Method of Accounting 2
0
cards
VIEs and IFRS Business Combinations
0
cards
Combined Financial Statements and the Consolidating Process
0
cards
Consolidating Process
0
cards
Intercompany Transactions & Balances 1 - Transactions & Balance/Inventory
0
cards
Intercompany Transactions & Balances 2 - Fixed Asset/Bond/IFRS
0
cards
Combined Financial Statements and Financial Instruments
0
cards
Introduction to Derivatives and Currency Hedging
0
cards
Fair Value, Cash Flow and Foreign Currency Hedges
0
cards
Effectiveness, Disclosure and IFRS Hedging
0
cards
Transfer and Servicing of Financial Assets
0
cards
Contingencies, Commitments, and Guarantees (Provisions)
0
cards
Earnings Per Share
0
cards
Miscellaneous Transactions, Events and Disclosures 1
0
cards
Foreign Currency Denominated Transactions
0
cards
Foreign Currency Hedges
0
cards
Conversion of Foreign Financial Statements
0
cards
Impairment
0
cards
Interim Financial Reporting
0
cards
Leases 1 - Capital Leases/Direct Financing/Sales Type Leases
0
cards
Leases 2 - Depreciation/BPO & Residuals/Sales Leasebacks & Disclosure
0
cards
Nonmonetary Exchange
0
cards
Misc. Transactions, Events and Disclosures 1 - Related Parties/R&D/Risks & Uncertainties
0
cards
Misc. Transactions, Events and Disclosures 2 - Segment Reporting/Software Costs/Subsuquent Events
0
cards
Not-for-Profit Accounting & Reporting 1 - Entity Types/Financial Reporting/Special Issues
What are the 4 types of not for p...,
What is the most highly tested ar...,
What is a voluntary health and we...
27
cards
Not-for-Profit Accounting & Reporting 2 - Support, Revenues, Contributions & Net Assets
What are the 4 characteristics th...,
What types of contributions may b...,
What does a restriction on a cont...
16
cards
Introduction to Governmental Organizations & Fund Accounting
What are the governmental topics ...,
What are the main characteristics...,
What are the different types of g...
17
cards
Format & Content of Comprehensive Annual Financial Report 1 - Measurement/Budgetary Accounting
What are the two types of measure...,
What are the two basis types of g...,
Which measurement focus relates t...
13
cards
Format & Content of Comprehensive Annual Financial Report 2 - Encumbrance Accounting/Deferred Outflows & Inflows
What do encumbrances do,
What are some standard journal en...,
What journal entries do you make ...
4
cards
Net Position & Fund Balance
What are the 2 equity accounts fo...,
What does net position represent ...,
What are the 3 categories of net ...
18
cards
Annual Financial Report & Financial Reporting Entity
What is the financial reporting e...,
What is a primary government,
What is a component unit
6
cards
Major Funds, Fund-Level Reporting & Governmental Funds
What is the criteria to be classi...,
Which fund is always considered a...,
How are major funds reported on t...
8
cards
Proprietary & Fiduciary Funds
What type of accounting do propri...,
What are some key accounting hall...,
What is the balance sheet equatio...
9
cards
Typical Items & Specific Types of Transactions & Events 1
0
cards
Typical Items & Specific Types of Transactions & Events 2
0
cards
More about
FAR
- Class purpose General learning
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