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Financial Accounting and Reporting

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

By: Michelle Crain
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Decks in this class (12)

Conceptual Framework
Relevance has what qualitative ch...,
Who are the users of the financia...,
What are the objectives of financ...
3  cards
Marketable Securities
Trading securities hft held for t...,
Types of trading securities or he...,
Available for sale marketable sec...
49  cards
Financial Instruments & Derivatives
What are financial instruments,
What are notes and loans receivab...,
What is amortized cost
35  cards
Foreign Currency
What are foreign currency transac...,
What is an entity s functional cu...,
What factors are considered when ...
23  cards
Inventory
What is included in the cost of i...,
What s not included in inventory ...,
Whose inventory is it on fob ship...
48  cards
Property Plant & Equipment - ASC 360
What is property plant and equipment,
What are acquisition cost that ar...,
What cost are included in the lan...
35  cards
Intangibles
What is an intangible asset,
What 3 basic forms do intangibles...,
When should not be considered as r d
43  cards
Receivables
In valuating receivables how are ...,
What is the gross method,
What is the net method
39  cards
Bonds & PV tables
What is a term bond,
What is a serial bond,
What are debenture bonds
38  cards
Accounting for leases
What is an operating lease,
What types of leases can a lessor...,
What types of leases can a lessee...
58  cards
Liabilities
For warranty expense how do you a...,
What is the j e for recording war...,
What is the journal entry for ser...
26  cards
Pensions & Post employment Benefits
What are the two types of plans u...,
What is the definition of a defin...,
What is the definition of a defin...
25  cards

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Financial Accounting and Reporting

  • Class purpose General learning

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