This class was created by Brainscape user Tania Blaize. Visit their profile to learn more about the creator.

Decks in this class (16)

Conceptual Framework
What are the two primary qualitat...,
What are the components of releva...,
What are the enhancing qualitativ...
12  cards
Taxation
What is deferred tax asset,
What is a deferred tax liability,
What is a dividend received deduc...
3  cards
Leases
How is leasehold improvement deal...,
What is a direct finance lease,
What is an operating lease
15  cards
Debt Restructure
0  cards
Construction
0  cards
IFRS
What is push down accounting and ...
1  cards
Colleges And Universities
Does public universities use fasb...,
How to calculate net tuition revenue,
How should government college and...
6  cards
Financial Statement Preparation
What are the component of stateme...,
The statement of changes in equit...,
What disclosures are required for...
26  cards
Fair Value Framework
What is fair value,
What is the most advantageous market,
What is the principal market
3  cards
Governmental Reporting
What is the acronym cafr and what...,
In the statistical section of caf...,
What are the components of govern...
13  cards
Governmental accounting
What is the purpose of the debt s...,
When creating a cash flows for a ...,
What is the measurement focus of ...
6  cards
Valuation
How is an inventory loss from a m...,
What is equity method of accounting,
What are the disclosure requireme...
14  cards
Bonds
What are bond issue cost and how ...,
Under ifrs how are convertible bo...,
How to determine the selling pric...
6  cards
Fixed assets
How is depletion rate calculated,
What are extraction costs,
How to calculate depreciation of ppe
7  cards
Equity
How to treat property dividend ie...,
What is diluted eps and how is it...,
What are stock subscriptions
14  cards
Pensions
What is apbo,
What is pbo,
What is a plan asset
5  cards

More about
FAR CPA

  • Class purpose General learning

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