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Dahlia Saad
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Decks in this class (17)
Framework & General (SFCPA)
Qualitative characteristics compo...,
What are the 4 enhancing characte...,
What are the three main aspects t...
19
cards
TEST DAY
Total asset turnover,
Net profit margin,
Return on total assets
12
cards
Governmental 2
All proprietary funds must present,
Depreciation expense,
Reduction in a liability
23
cards
Financial Statement Accounts(SFCPA)
Statement of financial position,
Net assets without donor restrict...,
Net assets with donor restrictions
20
cards
(Becker)Aquisition Method F4-M3/4
Non controlling interest nci,
Goodwill,
Bs fv adjustment
10
cards
My Becker Flashcards FAR1-3
Depletion base,
Depletion rate,
Total depletion
31
cards
(Becker) F4-M6,M7,M8 - consolidation & goodwill
Dividends paid by subsidiary,
Intercompany sales,
Transactions
12
cards
Payables And Accrued Liabilities
Exit and disposal costs,
Liability recognition criteria,
Secured by collateral classified as
15
cards
Contingencies &. Long term debt
The contingent liability for a di...,
Note endorsed with recourse,
Accrual of estimates for continge...
17
cards
Bonds
Bond indenture,
Face par value,
Stated nominal or coupon interest...
24
cards
TDRs & Extinguishment
Transfer of assets,
Gain on restructuring,
Gain on disposal exchange
10
cards
Leases
What are the two types of leases,
Two types of capital leases,
Annual rental revenue
28
cards
Derivatives And Hedge Acct.
Deritivatives,
Underlying,
Notional amount
14
cards
Income Taxes
2 types of differences between pr...,
Permanent differences do not affe...,
Permanent differences examples
14
cards
Pension Benefits / Employee Benefits
Defined benefit plan,
Defined contribution plan,
Vested benefits
26
cards
Stockholders Equity
Common stockholders equity formula,
Book value per common share,
Retained earnings formula
15
cards
Governmental Accounting
Gov financial statements,
Accounting principles for gov nfp,
Separate fund financial statement...
50
cards
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FAR cpa
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