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shady Emara
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Decks in this class (29)
Governmental & Fund Accounting
What are the types of interrfund ...,
What is the journal entry for bud...,
What is encumbrances
3
cards
FAR2
0
cards
Revenues
What is a separate performance ob...
1
cards
Transactions & Events - unique issues
What are revenue sources of gover...,
What are the types of gov general...,
What accounting system the genera...
6
cards
Proprietary and fiduciary Funds
What are types of proprietary fun...,
What are expenses types of propri...,
What is a proprietary internal se...
4
cards
Comprehensive annual financial report
What is operational accountability,
Why fiduciary fund is not include...
2
cards
Government wide financial statements
What are the basic financial repo...,
How to conclude the net position,
What are the main elements of net...
25
cards
Inventories - My flashcards
How to evaluate inventory when co...,
How to account for inventories in...,
What is the journal entry for los...
4
cards
Investments + Consolidation
Under what condition the parent c...,
How the acquisition price determined
2
cards
Leases
What are the elements of pv of mi...,
What discount interest rate to us...,
How initial direct cost accounted...
6
cards
Discontinued operations
What are elements that included i...,
What happen when an asset is clas...,
How results from discontinued ope...
3
cards
Business combination
How to calculate acquisition cost,
How eliminating journal entries e...,
How full and partial goodwill are...
7
cards
Contingencies
When to recognize contingent gain...,
What is the difference between us...,
When not to recognize contingent ...
3
cards
Earnings per share EPS
What type of entities should repo...,
How to calculate basic eps,
How to calculate income available...
4
cards
Derivatives and hedging
When does the gains or losses in ...,
What is the difference between lo...
2
cards
Fair Value Measurment
What is fair value,
How to determine fair value for pp e,
How to determine fair value
4
cards
Segment Reporting
What is tests to qualify a segmen...
1
cards
SEC Requirement
0
cards
Ratio Analysis
Current ratio,
Quick ratio liquidity ratio,
A r turnover
6
cards
F1 - Conceptual frame work and fundamentals
What are the qualitative characte...
1
cards
Non Mononetary transactions
0
cards
Bonds
Collateral trust bond,
Convertible bonds,
Term bond
6
cards
FAR1
Sfac,
Objective of financial reporting,
Who are the primary users of the ...
7
cards
FAR2
Define fair value measurement,
Define principal market,
Define most advantageous market
50
cards
FAR3
How to record ar pledging,
How to factor ar with recourse,
What is a note receivable
3
cards
FAR4
0
cards
FAR 8
What entities should report earni...,
Where to report earnings per share,
How to calculate basic eps
5
cards
FAR6
0
cards
AUD3
0
cards
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