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

Decks in this class (20)

Chapter 1
What is faf,
What are asus,
When an asu has been incorporated...
24  cards
Chapter 2
Where is accumulated comprehensiv...,
What is the difference between if...,
List 5 transactions not included ...
14  cards
Chapter 3
A discontinued operation includes...,
Are discontinued operations repor...,
How is a component that is held f...
28  cards
Chapter 4
Certain disclosures about policie...,
An operating segment has three ch...,
Reportable segments are operating...
14  cards
Chapter 5
When can cash be considered non c...,
In order to be classified as a ca...,
When is the decision whether to e...
39  cards
Chapter 6
Current receivables are measured at,
Non current receivables are measu...,
Define trade receivables
18  cards
Chapter 7
Journal entries in a perpetual in...,
Journal entries in a periodic inv...,
Define specific identification
21  cards
Chapter 8
Formula for declining balance dep...,
Formula for depreciation methods ...,
Formula for depreciation usage ce...
15  cards
Chapter 9
Research and development is ________,
How are start up costs treated,
How often must an intangible asse...
21  cards
Chapter 10
Current liabilities accounts paya...,
Row should the sale of a gift cer...,
The asset and liability approach ...
9  cards
Chapter 11
Income statement pension expense,
How do you calculate interest cos...,
How do you calculate expected ret...
21  cards
Chapter 12
Debentures are backed only by,
Define term bond,
Define serial bond
15  cards
Chapter 13
List the 4 criteria for a capital...,
How do you record a capital lease...,
The discount rate used in calcula...
21  cards
Chapter 14
What are the 3 sections of equity,
What is it called when you repurc...,
If only one class of stock is iss...
34  cards
Chapter 15
Control of a business means,
Direct issue costs of equity,
Debt issue costs
22  cards
Chapter 16
Define hedge,
Define call option,
Define put option
35  cards
Chapter 17
The primary purpose of a statemen...,
What are the 3 sections in a stat...,
Statement of cash flows cash infl...
16  cards
Chapter 18
What is the primary objective of ...,
Define interperiod equity,
The equity interest in a discrete...
34  cards
Chapter 19
How are capital expenditures trea...,
How are capital expenditures trea...,
Define general capital assets
16  cards
Chapter 20
Not for profits have 3 characteri...,
Net assets model,
Net assets are classified as the ...
16  cards

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Gleim FAR

  • Class purpose General learning

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