This class was created by Brainscape user Rebecca Griffin. Visit their profile to learn more about the creator.
By:
Rebecca Griffin
- decks
- flashcards
- learners
Decks in this class (26)
Conceptual Framework
What are the objectives financial...,
What are the components of compre...,
When do you recognize a financial...
9
cards
Cash & Equivalents, B/S, I/S
How do you reconcile from the ban...,
How do you reconcile from the che...,
What items are excluded from cash
4
cards
Investments
What factors need to be considere...,
What are steps to determine impai...,
How do you reclassify between tra...
7
cards
Foreign Operations
What are the basic principles of ...,
What are the basic principles of ...,
What is measurement process for h...
5
cards
Inventory
What is included in the costs of ...,
How is inventory treated for cons...,
How is inventory treated for cons...
6
cards
Fixed Assets
What costs are capitalized for fi...,
What costs are capitalized for land,
When do you capitalize interest
18
cards
IFRS
What are ifrs differences from ga...,
What are ifrs differences from ga...,
What are ifrs differences from ga...
16
cards
Intangibles
What does research consist of,
What does development consist of,
What costs should not be included...
14
cards
Receivables
How is bad debt expense recorded,
How is a receivable written off,
How is a recovery of a r recorded
11
cards
Bonds
How are bond issue costs treated,
What can bond issue costs include,
What is the reported amount for a...
8
cards
Leases
How does a lessor treat an operat...,
How does a lessee treat an operat...,
What is included in minimum lease...
11
cards
Liabilities
How is g l recognized for credito...,
How is g l recognized for debtor ...,
When can a company record short t...
6
cards
Pensions
What are the differences in calcu...,
How is ending pbo calculated
2
cards
Stockholder's Equity
How is treasury stock recorded un...,
How is treasury stock recorded un...,
When is the cost method for treas...
17
cards
Reporting Results of Operations
What are characteristics of discl...,
What is recognized once segment w...,
What is the definition of discont...
12
cards
Deferred Taxes
What is formula for tax liability,
What are examples of permanent di...,
What are examples of deferred tax...
8
cards
Interim Financial Reporting
How are routine expenses reported...,
How are inventory losses reported...,
How are major expenses reported u...
5
cards
Segment Reporting
How is segment operating profit c...,
What are disclosure requirements ...,
What are disclosure requirements ...
8
cards
Revenue Recognition
How is revenue recognized under i...,
How is revenue recognized under p...,
When do you recognize a loss for ...
5
cards
Personal Financial Statements
How are assets and liabilities re...,
How are business interests report...,
Where are income taxes shown on pfs
4
cards
Liquidation Basis of Accounting
When are plans to mitigate liquid...,
When is liquidation considered im...,
How are assets and liabilities me...
3
cards
Statement of Cash Flows
What are examples of cash operati...,
What are examples of cash investi...,
What are examples of cash financi...
7
cards
Partnerships
How is the bonus method for partn...,
How is the goodwill method for pa...,
How is the exact method for partn...
4
cards
Governmental Accounting
What are derived tax revenues,
What are imposed non exchange tra...,
What are government mandated non ...
24
cards
Nonprofit Accounting
What are the three basic statemen...,
What are the parts of the stateme...,
What statements are required for ...
9
cards
Business Combinations
When can private companies choose...
1
cards
More about
FAR
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Rebecca Griffin's FAR flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
