Financial Accounting and Reporting (FAR)

3セクション · 22チャプター

US CPA の学習者向けの無料Financial Accounting and Reporting (FAR)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

Area I. Financial Reporting

General-Purpose Financial Reporting: For-Profit Business Entities
General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities
State and Local Government Concepts
Public Company Reporting Topics
Special Purpose Frameworks
Financial Statement Ratios and Performance Metrics

Area II. Select Balance Sheet Accounts

Cash and cash equivalents
Trade receivables
Inventory
Property, plant and equipment
Investments
Intangible assets
Payables and accrued liabilities
Debt (financial liabilities)
Equity

Area III. Select Transactions

Accounting changes and error corrections
Contingencies and commitments
Revenue recognition
Accounting for income taxes
Fair value measurements
Lessee accounting
Subsequent events

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