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FAR- Wiley CPA Excel

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

By: Jennifer Barnes
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Decks in this class (15)

FASB and Standard Setting
What comprises united states gene...,
What is the american institute of...,
What are the first three steps th...
10  cards
Accrual Accounting
What body developed generally acc...,
What is the accounting principles...,
What is the classification of ass...
11  cards
Financial Statements
What are current liabilities,
Where and how are prior period ad...,
What is the purpose of the statem...
12  cards
Financial Accounting Standards Codification
How are changes to the financial ...,
What is the highest structure of ...,
What is the reason for the financ...
5  cards
Objectives, Qualitative Characteristics
What are the primary qualitative ...,
What are the ingredients of relev...,
List the enhancing qualitative ch...
15  cards
Assumptions, Accounting Principles
How do we measure a revenue,
What are revenues,
What does the historical cost acc...
12  cards
Constraint and Present Value
List the elements included in a f...,
List the elements which a present...,
What is the constraint in setting...
8  cards
Fair Value Framework- Introduction and Definitions
Define fair value for accounting ...,
For purposes of the fair value de...,
What are the major purposes inten...
3  cards
Recognition and Measurement
List the financial assets and fin...,
List the items that entities may ...,
Describe the income approach for ...
10  cards
Inputs and Hierarchy
Describe fair value measurement i...,
What purpose does the fair value ...,
What are the three levels of the ...
3  cards
Disclosure Requirements
What types of comparisons are fai...,
Distinguish between assets and li...,
What are the special disclosures ...
4  cards
IASB Accounting Standards
0  cards
IASB Framework
0  cards
IFRS for SMEs
0  cards
IFRS- General Purpose Financial Statements
0  cards

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FAR- Wiley CPA Excel

  • Class purpose General learning

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