Financial Accounting and Reporting (FAR)

3個單元 · 22個課題

免費的Financial Accounting and Reporting (FAR)學習筆記，專為US CPA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

Area I. Financial Reporting

  • General-Purpose Financial Reporting: For-Profit Business Entities

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  • General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities

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  • State and Local Government Concepts

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  • Public Company Reporting Topics

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  • Special Purpose Frameworks

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  • Financial Statement Ratios and Performance Metrics

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Area II. Select Balance Sheet Accounts

Area III. Select Transactions

  • Accounting Changes and Error Corrections

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  • Contingencies and Commitments

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  • Revenue Recognition

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  • Accounting for Income Taxes

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  • Fair Value Measurements

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  • Lessee Accounting

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  • Subsequent Events

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