This class was created by Brainscape user Stephanie Peterson. Visit their profile to learn more about the creator.
- decks
- flashcards
- learners
Decks in this class (23)
Chapter 1
Blank 1
1
cards
Flashcards
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
20
cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
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 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
Derivatives Hedging Translation
How are derivatives recorded 1,
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 3
29
cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44
cards
Inventory
Which costs are inventoriable 1,
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 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
NFP 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
Personal 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
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
AUD Flashcards
What should be included for the a...,
What is management responsible fo...,
What is management responsible fo...
272
cards
BEC Flashcards
What is capital budgeting how is ...,
What values are used in capital b...,
When is the present value of 1 ta...
324
cards
REG Flashcards - Business Law
What is agency law 1,
What is required for agency to ex...,
What is actual authority in an ag...
205
cards
REG Flashcards - Tax
How is shareholder basis calculat...,
How is shareholder basis calculat...,
What basis do shareholders and co...
193
cards
More about
FAR Cpa Exam
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Stephanie Peterson's FAR Cpa Exam 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....
Looking for something else?
CPA EXAM - FAR
- 37 decks
- 883 flashcards
- 12 learners
Decks:
Accounting Changes, Bonds Debt Restructure, Consolidations, And more!
