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FAR CPA

This class was created by Brainscape user Nicole Valinhas Solarski. Visit their profile to learn more about the creator.

By: Nicole Valinhas Solarski
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Decks in this class (18)

Accounting Changes
How are changes in accounting pri...,
Would a change from straight line...,
How is a correction of an account...
7  cards
Bonds & Debt Restructuring
What is a serial bond,
What is a term bond,
What is a debenture bond
23  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Current Assets & Liabilities
What is a current asset,
What is a current liability,
How is the quick ratio calculated
11  cards
Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset,
What is a deferred tax liability
8  cards
Derivatives Hedging & Foreign Currency
How are derivatives recorded,
How are unrealized gains losses o...,
How are gains and losses on avail...
14  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
70  cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation
29  cards
IFRS
Which organizations standards are...,
Where is the first place manageme...,
Which framework helps to develop ...
43  cards
Inventory
Which costs are inventoriable,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Leases
How is a capital lease recorded,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
Not For Profit Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Stockholder's Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards

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FAR CPA

  • Class purpose General learning

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