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FAR Exam

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

By: Chrissy Amundsen
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Decks in this class (20)

Liabilities > Bonds & Debt
Under ifrs how do bond issuance c...,
When do you use the stated rate a...,
How are debt modifications handled
3  cards
Financial Simulated Exam #1
Which of the following should not...,
How is days sales in a r calculated,
How is interest capitalization co...
7  cards
Pension Benefits
How is total net periodic pension...,
The actual return on plan assets ...,
How is net gain loss amortization...
4  cards
Assets and Related Topics
How is double declining balance d...,
Which of the following costs shou...,
How are computer software costs t...
4  cards
Leases
What does ownes stand for,
How is amortization of leasehold ...,
If any one of the ownes criteria ...
7  cards
Revenue Recognition
Repurchase agreement put option f...
1  cards
Segment Reporting
A reportable operating segment is...,
What is the minimum amount of rev...
2  cards
Financial Simulated Exam #2
Discontinued operations are repor...,
Total consolidated net income of ...
2  cards
Income Statement
How is1 loss from operations2 imp...,
How are r d expenses for successf...,
What are the elements of oci and ...
5  cards
Standard-Setting, Conceptual Framework, Financial Reporting
What are the fundamental qualitat...,
What is an accelerated filer and ...,
What is a non accelerated filer a...
6  cards
Ratio Analysis
How is inventory turnover calculated,
How is return on equity calculated
2  cards
Governmental Accounting
How should a citys general fund r...,
What are the encumbrance accounts...,
How is payroll treated for govern...
6  cards
EPS
In computing the weighted average...
1  cards
Cash Flow
Under us gaap where are dividends...,
Under us gaap and ifrs how is int...,
Under us gaap how are proceeds fr...
6  cards
Subsequent Events
Is disclosure required for all re...
1  cards
Intangible Assets
Which of the following costs must...
1  cards
Not for Profits
What is the objective of the disc...,
Nfp statement of cash flows where...,
Nfp statement of cash flows where...
5  cards
Stock Compensation
When is a public entity required ...
1  cards
Investments
How is debt impairment credit los...,
How is debt impairment credit los...
2  cards
Stockholders' Equity
What are the two methods of accou...,
Cost method
2  cards

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FAR Exam

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