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Fatima Nunez
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Decks in this class (22)
Basic Theory and Financial Reporting
Installment sales,
Installment sales realized income...,
Installment sales deferred income...
65
cards
Inventory
Fob destination,
Fob shipping point,
Purchase allowance
36
cards
Fixed Assets
Amount of interest to be capitalized,
Nonmonetary transactions criteria,
Nonmonetary transactions boot rec...
36
cards
Monetary Current Assets and Current Liabilities
Type a reconciling entries,
Type b reconciling entries,
Direc write off method
33
cards
Present Value - Fundamentals
Time value of money,
Compouding,
Convert an ordinary annuity to an...
13
cards
Present Value - Bonds
Term bonds,
Serial bonds,
Debenture
14
cards
Present Value - Debt Restructure
Debtor records a gain,
Non cash asset exchanged to settl...,
Modification of debt ifrs
3
cards
Present Value - Pensions
Defined contribution plan,
Defined benefit plan,
Funded status of pension plan
27
cards
Present Value - Leases
Sales type lease lessor reports i...,
Lessor,
Lessee
19
cards
Deferred Taxes
Municipal obligations,
Objective of accounting for incom...,
Ifrs
12
cards
Stockholders' Equity
Issue c s je,
Participating,
Cumulative
32
cards
Earnings Per Share
Earnings per share eps,
Simple capital structure,
Complex capital structure
13
cards
Investments
Available for sale fair value option,
Transfer of security among catego...,
Equity method excess of cost over...
6
cards
Cash Flows
How is amortization of bond disco...,
How is the amortization of a bond...,
Cash dividends payments
6
cards
Business Combinations and Consolidations
Acquisition costs fees of finders...,
Acquisition costs registrant fees...,
Business combination accounted fo...
12
cards
Foreign Currency, Derivative Instruments and Hedgin
Foreign currency transactions,
Foreign currency disclosures asc 830,
Monetary unit assumption
48
cards
Personal Financial Statements
Statement of financial condition,
Statement of changes in net worth,
Life insurance policy
9
cards
Interim Reporting
Interim financial statements emph...,
Cost of goods sold exceptions,
All other costs and expenses exce...
9
cards
Segment Reporting
Management approach,
Operating segment,
10 test to define reportable oper...
8
cards
Partnership Accounting
Partnership asset transfers,
Partnership assumes liability for...,
Articles of corporation
15
cards
Foreign Currency Translation
Foreing currency translation,
Functional currency,
Current rate method us gaap
10
cards
Government (State and Local)
Governmental accounting standards...,
Gasb stament no 55 establish hier...,
Governmental accounting concepts
25
cards
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My FAR
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