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Decks in this class (30)
F1-M1 Balance Sheet, Income Statement and Comprehensive Income
How is selling a fixed asset used...,
What is included and not included...,
Comprehensive income includes 3
23
cards
F1-M2 EPS and Public Company Reporting Topics
Form 10 k 1,
Form 10 q 2,
Form 8 k 3
22
cards
F1-M3 Stockholders' Equity, Pt. I
What are some of the rules of app...,
What are the two methods of accou...,
What are the rules with respect t...
19
cards
F1-M4 Stockholders' Equity: Part 2
What items effect retained earnin...,
What is a liquidating dividend 2,
How are stock dividends reported ...
12
cards
F2-M1 Revenue Recognition Introduction
How may revenue from a long term ...,
What are the rules for accounting...,
What is a bill and hold arrangeme...
10
cards
F2-M2 Accounting Changes and Error Corrections
What accounting period s does a c...,
What accounting period s does an ...,
What accounting period s does an ...
11
cards
F2-M4 Notes to Financial Statements
Blank 1
1
cards
F2-M5 Subsequent Events
What is the subsequent event eval...,
What is the subsequent event eval...,
What are the disclosure requireme...
3
cards
F2-M6 Fair Value Measurements
If there is no principal market h...,
How is the fair value of an asset...,
When valuing certain financial in...
8
cards
F2-M7 Special Purpose Frameworks
What is the equation for converti...,
What is the equation for converti...,
What is the equation for converti...
4
cards
F2-M8 Ratio and Variance Analysis
What is the gross profit margin e...,
What is the profit margin equation 2,
What is the return on sales equat...
26
cards
F3-M1 Cash and Cash Equivalents
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1
cards
F3-M2 Trade Receivables
When is factorign receivables con...,
What is the current expected cred...,
A method of estimating credit los...
3
cards
F3-M3 Inventory
When is the lower of cost and net...,
What is net realizable value 2,
When is the lower of cost or mark...
10
cards
F3-M4 PP&E: Cost Basis
What does cost of land include 1,
How much interest on a constructi...,
Over what period should leasehold...
7
cards
F3-M5 PP&E: Depreciation, Disposal, and Impairment
Under declining balance depreciat...,
How is depletion expenses calcula...,
What is the sum of the years digi...
10
cards
F3-M6 Intangibles with Finite Lives
What types of intangible assets i...,
What is the recoverability test f...,
When can incurred legal fees in d...
9
cards
F4-M1 Payables and Accrued Liabilities
Under what circumstance would sho...,
How does the allocation of compen...,
What are some examples of costs a...
6
cards
F4-M2 Contingencies and Commitments
How should gain contingencies be ...,
How does gaap classify the likelh...,
What are premiums 3
6
cards
F4-M3 Long-Term Liabilities
How are noninterest bearing notes...,
What is the formula for the prese...,
What happens if interest compound...
10
cards
F4-M4 Bonds, Pt. I
How is the market price of a bond...,
How do you calculate carrying val...,
What does a bond discount represe...
15
cards
F4-M5 Bonds, Pt. II
Over what period is amortization ...,
Is the straight line method allow...,
How is the interest expense on bo...
6
cards
F4-M6 Troubled Debt Restructuring & Extinguishment
Are are gains from a settlement o...,
When assets are transferred in a ...,
What are some key characteristics...
4
cards
F4-M7 Lessee Accounting
How do you determine whether a le...,
What are criteria are utilized fo...,
How much finance and operating le...
9
cards
F5-M1 Financial Instruments
How should entities report on mar...,
What is the rule for accounting f...,
What types of assets are included...
22
cards
F5-M2 Equity Method
Using the equity method how shoul...,
How is a liquidating dividend acc...,
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3
cards
F5-M3 Consolidated Financial Statements
What percent of intercompany bala...,
What should be the treatment of s...,
When does an investor have contro...
11
cards
F5-M4 Partnerships
What are the 2 partnership methods 1,
With the bonus method what does i...,
What is the goodwill method recog...
6
cards
F5-M5 Statement of Cash Flows
When the indirect method is used ...,
What section of the statement of ...,
What section of the statement of ...
15
cards
F5-M6 Income Taxes, Pt. 1
What is the dta formula 1,
When comparing taxable income vs ...,
Do permanent differences create t...
8
cards
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Omari's CPA FAR
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