Financial Accounting and Reporting (FAR)
3 个单元 · 22 个章节
免费 Financial Accounting and Reporting (FAR) 学习笔记,适合 US CPA 学生。每个章节都覆盖一个重点主题,并附例题与可延伸到 thinka app 的练习提示。
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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