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

Decks in this class (134)

Accrual Accounting
No deck description has yet been added by the author.
17  cards
Financial Statements
No deck description has yet been added by the author.
16  cards
Financial Accounting Standard Codification
No deck description has yet been added by the author.
11  cards
Framework, Overview And statement
No deck description has yet been added by the author.
12  cards
Recognition And Measurement
No deck description has yet been added by the author.
15  cards
Objectives and Qualitative Characteristics
No deck description has yet been added by the author.
19  cards
Assumptions, Accounting Principles
No deck description has yet been added by the author.
23  cards
Constraints and Present Value
No deck description has yet been added by the author.
13  cards
Fair Value Framework - Introduction
No deck description has yet been added by the author.
15  cards
FASB and Standard Setting Process
No deck description has yet been added by the author.
19  cards
Inputs and Hierarchy
No deck description has yet been added by the author.
7  cards
Disclosure Requirements - Fair Value Framework
No deck description has yet been added by the author.
8  cards
SEC - Role and Standard-Setting Process
No deck description has yet been added by the author.
15  cards
SEC Reporting Requirements
No deck description has yet been added by the author.
19  cards
IASB and Structure
No deck description has yet been added by the author.
15  cards
IASB Accounting Standards
No deck description has yet been added by the author.
18  cards
IASB Framework
No deck description has yet been added by the author.
14  cards
Balance Sheet/Statement of Financial Position
No deck description has yet been added by the author.
34  cards
Income Statement
No deck description has yet been added by the author.
22  cards
Statement of Comprehensive Income
No deck description has yet been added by the author.
11  cards
Statement of Changes in Owner's Equity
No deck description has yet been added by the author.
8  cards
Sources and Uses of Cash
No deck description has yet been added by the author.
13  cards
Operating, Investing and Financing Activities
No deck description has yet been added by the author.
15  cards
Operating Cash Flows - Indirect Method
No deck description has yet been added by the author.
15  cards
Notes to Financial Statements
No deck description has yet been added by the author.
21  cards
Ratios - Liquidity/Solvency and Operational
No deck description has yet been added by the author.
32  cards
Ratios - Profitability and Equity
No deck description has yet been added by the author.
13  cards
Cash, Modified Cash, Income Tax
No deck description has yet been added by the author.
12  cards
Introduction to Personal Financial Statements
No deck description has yet been added by the author.
12  cards
Private Company Council
No deck description has yet been added by the author.
9  cards
IFRS for SMEs
No deck description has yet been added by the author.
11  cards
Cash
No deck description has yet been added by the author.
12  cards
Bank Reconciliations
No deck description has yet been added by the author.
6  cards
Accounts Receivable Introduction and Valuation
No deck description has yet been added by the author.
8  cards
Uncollectible - Direct Write-Off and Allowance
No deck description has yet been added by the author.
11  cards
Allowance - Income Statement and Balance Sheet Approach
No deck description has yet been added by the author.
6  cards
Notes Receivable
No deck description has yet been added by the author.
9  cards
Criteria for sale of receivables
No deck description has yet been added by the author.
6  cards
Factoring, Assignment and Pledging
No deck description has yet been added by the author.
6  cards
Loan Impairment
No deck description has yet been added by the author.
6  cards
Introduction to Inventory
No deck description has yet been added by the author.
20  cards
Periodic Inventory System and Cost-Flow Assumption
No deck description has yet been added by the author.
19  cards
Perpetual Inventory System and Cost-Flow Assumption
No deck description has yet been added by the author.
7  cards
Evaluation of FIFO and LIFO
No deck description has yet been added by the author.
8  cards
Dollar Value LIFO
No deck description has yet been added by the author.
8  cards
Lower of cost or market
No deck description has yet been added by the author.
12  cards
Gross Margin and Relative sales method
No deck description has yet been added by the author.
8  cards
Retail Inventory Method
No deck description has yet been added by the author.
9  cards
Dollar Value LIFO Retail
No deck description has yet been added by the author.
2  cards
Inventory Errors
No deck description has yet been added by the author.
5  cards
Losses on purchase commitments
No deck description has yet been added by the author.
5  cards
Inventory and IFRS
No deck description has yet been added by the author.
7  cards
Categories and Presentation
No deck description has yet been added by the author.
8  cards
Capitalized Cost
No deck description has yet been added by the author.
5  cards
Valuation
No deck description has yet been added by the author.
7  cards
Interest Capitalization 1
No deck description has yet been added by the author.
10  cards
Interest Capitalization 2
No deck description has yet been added by the author.
6  cards
Notes Payable
No deck description has yet been added by the author.
26  cards
Bond Accounting Principles
No deck description has yet been added by the author.
14  cards
Bond Complications
No deck description has yet been added by the author.
7  cards
Bond Fair Value Option
No deck description has yet been added by the author.
7  cards
Convertible Bonds
No deck description has yet been added by the author.
7  cards
Bonds with Detachable Warrants
No deck description has yet been added by the author.
8  cards
Refinancing Short Term Obligations
No deck description has yet been added by the author.
4  cards
Debt Retirement Principles
No deck description has yet been added by the author.
9  cards
Troubled Debt
No deck description has yet been added by the author.
10  cards
Debt Covenant Compliance
No deck description has yet been added by the author.
8  cards
Owner's Equity Basics
No deck description has yet been added by the author.
27  cards
Stock Issuance
No deck description has yet been added by the author.
9  cards
Preferred Stock
No deck description has yet been added by the author.
5  cards
Treasury Stock Principles, Cost Method
No deck description has yet been added by the author.
14  cards
Dividends
No deck description has yet been added by the author.
13  cards
Stock Dividends and Splits
No deck description has yet been added by the author.
8  cards
Dividend Allocation
No deck description has yet been added by the author.
4  cards
Stock Rights, Retained Earnings
No deck description has yet been added by the author.
9  cards
Book Value per Share, Quasi Reorganization
No deck description has yet been added by the author.
9  cards
General Revenue Recogniztion
No deck description has yet been added by the author.
5  cards
Other Revenue Situations
No deck description has yet been added by the author.
7  cards
Contract Accounting
No deck description has yet been added by the author.
13  cards
Costs and Expenses
No deck description has yet been added by the author.
9  cards
Compensated Absences
No deck description has yet been added by the author.
5  cards
Pension Principles, Reporting
No deck description has yet been added by the author.
17  cards
Pension Expense, Reporting by Pension Plan
No deck description has yet been added by the author.
15  cards
Settlements, Curtailments, International
No deck description has yet been added by the author.
8  cards
Nonretirement Postemployment Benefits
No deck description has yet been added by the author.
4  cards
Retirement Benefits
No deck description has yet been added by the author.
8  cards
Stock Options
No deck description has yet been added by the author.
17  cards
Stock Awards
No deck description has yet been added by the author.
9  cards
Stock Appreciation Rights
No deck description has yet been added by the author.
5  cards
Interperiod Tax Allocation Basics
No deck description has yet been added by the author.
8  cards
Permanent Differences
No deck description has yet been added by the author.
5  cards
Temporary Differences
No deck description has yet been added by the author.
5  cards
Tax Accrual Entry
No deck description has yet been added by the author.
6  cards
Interperiod Tax Allocation
No deck description has yet been added by the author.
8  cards
Classification of Deferred Tax Accounts
No deck description has yet been added by the author.
5  cards
Valuation Allowance for DTAs
No deck description has yet been added by the author.
11  cards
Uncertain Tax Positions
No deck description has yet been added by the author.
6  cards
Net Operating Losses
No deck description has yet been added by the author.
10  cards
Types of changes and accounting approaches
No deck description has yet been added by the author.
17  cards
Retrospective Application
No deck description has yet been added by the author.
10  cards
Prospective Application
No deck description has yet been added by the author.
8  cards
Accounting Errors - Restatement
No deck description has yet been added by the author.
8  cards
Asset retirement and environmental obligations
No deck description has yet been added by the author.
6  cards
Introduction to Business Combinations
No deck description has yet been added by the author.
23  cards
Introduction to Acquisition Method of Accounting
No deck description has yet been added by the author.
11  cards
Determining the Cost of the Business Acquired
No deck description has yet been added by the author.
9  cards
Recognizing/Measuring Assets, Liabilities and Noncontrolling Interest
No deck description has yet been added by the author.
5  cards
Recognizing/Measuring Goodwill or Bargain Purchase Amount
No deck description has yet been added by the author.
5  cards
Post-Acquisition Issues
No deck description has yet been added by the author.
3  cards
Disclosure Requirements - Acquisition Method
No deck description has yet been added by the author.
4  cards
Recording Business Combinations
No deck description has yet been added by the author.
9  cards
Variable Interest Entities
No deck description has yet been added by the author.
7  cards
IFRS - Business Combinations
No deck description has yet been added by the author.
4  cards
Introduction to Consolidated Financial Statements
No deck description has yet been added by the author.
14  cards
Consolidation at Acquisition
No deck description has yet been added by the author.
9  cards
Consolidation Subsequent to Acquisition
No deck description has yet been added by the author.
3  cards
Consolidation less than 100%
No deck description has yet been added by the author.
4  cards
I/C Transactions and Balances - Introduction
No deck description has yet been added by the author.
6  cards
Intercompany Inventory Transactions
No deck description has yet been added by the author.
5  cards
Intercompany Fixed Asset Transactions
No deck description has yet been added by the author.
8  cards
Intercompany Bonds
No deck description has yet been added by the author.
5  cards
Combined Financial Statements
No deck description has yet been added by the author.
4  cards
Financial Instrument Introduction
No deck description has yet been added by the author.
5  cards
IFRS - Financial Instruments
No deck description has yet been added by the author.
6  cards
Financial Instrument Disclosures
No deck description has yet been added by the author.
9  cards
Derivatives Introduction
No deck description has yet been added by the author.
15  cards
Post-Acquisition Expenditures
No deck description has yet been added by the author.
5  cards
NonAccelerated Depreciation Methods
No deck description has yet been added by the author.
11  cards
Accelerated Depreciation Methods
No deck description has yet been added by the author.
8  cards
Natural Resources
No deck description has yet been added by the author.
8  cards
PPE and IFRS
No deck description has yet been added by the author.
5  cards
Introduction - Equity and Debt Investments
No deck description has yet been added by the author.
17  cards
No Significant Influence
No deck description has yet been added by the author.
23  cards
Cost Method and Transfers between classifications
No deck description has yet been added by the author.
9  cards

More about
far

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study BJ Waguespack's FAR flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

Becker FAR
  • 72 decks
  • 1250 flashcards
  • 9 learners
Decks: F1 M1 Standards And Conceptual Framework, M1 F2 Income Statement And Balance Sheet, F1 M3 Revenue Recognition Part 1, And more!
FAR
  • 34 decks
  • 668 flashcards
  • 15 learners
Decks: Far, Far Government, Far Non Profit, And more!
FAR
  • 41 decks
  • 762 flashcards
  • 1 learners
Decks: F1m1, F1m2, F1m3, And more!
FAR
  • 54 decks
  • 1320 flashcards
  • 14 learners
Decks: Accounting Changes, Bonds Debt Restructure, Consolidations, And more!
Make Flashcards