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Theory of Financial Accounting II

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

By: Emma Whitney
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Decks in this class (8)

Chapter 15: Stockholders' Equity
Incremental method for valuing st...,
Stockholders equity disclosures,
Statement of stockholders equity
66  cards
Chapter 16: Dilutive Securities and Earnings per Share
Liabilities vs equity,
Control number,
Treasury stock method of calculat...
70  cards
Chapter 17: Investments
Equity investments fair value method,
Treatment of trading debt securities,
Income effects of equity securities
35  cards
Chapter 18: Revenue Recognition
Criteria for recognizing revenue ...,
Percentage of completion method,
Methods of measuring extent of pr...
81  cards
Chapter 19 Income Tax Accounting
Temporary difference,
Tax cuts and jobs as corporate ta...,
Reason income tax expense and inc...
46  cards
Chapter 20: Accounting for Pension Benefits
Reason to shift from pension plan...,
Pension plan,
Types of pension plans
58  cards
Chapter 21: Leases
Lease,
Executory contract,
Present value of lease payments
72  cards
Chapter 22: Accounting Changes and Error Analysis
Dark period,
Fasb approach to changes in accou...,
When it is impossible to determin...
28  cards

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Theory of Financial Accounting II

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