Financial Accounting and Reporting (FAR)
3个单元 · 22个章节
免费的Financial Accounting and Reporting (FAR)学习笔记，专为US CPA学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
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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