This class was created by Brainscape user C H. Visit their profile to learn more about the creator.
By:
C H
- decks
- flashcards
- learners
Decks in this class (17)
Module 12: Monetary Current Assets & Current Liabilities
Secured borrowings,
Bad debts expense allowance method,
Ratios receivable turnover
20
cards
Module 9A: Basic Theory and Financial Reporting
Isab framework income,
Isab framework assets,
Isab framework liability
33
cards
Module 13: Present Value, Bonds, Debt Restructure, Pensions, and Leases
Discounts premiums on a note,
Ifrs borrowing costs,
Extinguishment of debt
30
cards
Module 14: Deferred Taxes
Temporary differences,
Permanent differences,
Income tax expense
10
cards
Module 15: Stockholders' Equity
Liquidation diviidends,
Property dividends,
Earnings per share formula
17
cards
Module 16: Investments
Debt securities,
Equity securities,
Trading securities
5
cards
Module 17: Statement of Cash Flows
Direct or indirect presentation i...,
Investing activities,
Cash collected from customers
5
cards
Module 18: Business Combinations and Consolidations
Goodwill,
Combined financial statements,
Private companies may choose to n...
6
cards
Module 19: Derivative Instruments and Hedging Activities
Exclusion from derivative instrum...,
Inclusions in derivative instruments,
Fair value hedges
18
cards
Module 20
Segment reporting major customers
1
cards
Module 21: Governmental (State and Local) Accounting
Enterprise funds,
Agency funds,
Imposed non exchange transactions
18
cards
Module 22: Not-for-profit Accounting
Unrestricted resources,
Permanently restricted resources,
Temporary restricted resources
6
cards
Module 9D: Financial Statements
Valuation technique to measure fa...,
Valuation technique to measure fa...,
Valuation technique to measure fa...
5
cards
Module 10: Inventories
Moving average method,
Inventory turnover,
Dollar value lifo
16
cards
Module 11: Fixed Assets
Impairment loss,
Development cost can only be capi...,
Composite group depreciation
25
cards
Basic Theory
Earnings,
Comprehensive income,
Three criteria for prior period a...
3
cards
Module 9A: Basic Theory and Financial Reporting - part 2
Economic entity assumption,
Going concern assumption,
Assets
18
cards
More about
FAR (Yager)
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study C H's FAR (Yager) 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?
Becker FAR
- 72 decks
- 1250 flashcards
- 9 learners
Decks:
F1 M1 Standards And Conceptual Framework, M1 F2 Income Statement And Balance Sheet, F1 M3 Revenue Recognition Part 1, And more!
FAR
- 25 decks
- 690 flashcards
- 13 learners
Decks:
Debits Credits, Bond Debt Restructure, Consolidations, And more!
FAR
- 24 decks
- 916 flashcards
- 17 learners
Decks:
Governmental Accounting, Financial Reporting, Leases, And more!
