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Wiley CPAexcel Exam Review Focus Notes 2018

Financial Accounting and Reporting

€ 57.15

Reinforce key concepts for the Financial Accounting and Reporting section of the CPA Exam with these easy-to-read and carry spiral-bound focus notes.

Taal / Language : English


Preface xix

Financial Accounting Standards Board (FASB) 1

International Financial Reporting Standards (IFRS) 19

General-Purpose Financial Statements 23

Public Company Reporting Topics (SEC, EPS, Interim, and Segment) 64

Special Purpose Frameworks 77

Cash and Cash Equivalents 80

Accounts Receivable Accounting and Reporting 81

Inventory 92

Property, Plant, and Equipment 117

Nonmonetary Exchanges 132

Investments 139

Intangible Assets 150

Payables and Accrued Liabilities 165

Long-Term Debt (Financial Liabilities) 171

Equity 189

Revenue Recognition 206

Deferred Compensation 212

Share-Based Payments 221

Income Taxes 226

Accounting Changes and Error Corrections 237

Business Combinations 243

Financial Instruments 246

Foreign Currency Denominated Transactions 254

Leases 258

Not-for-Profit Organizations 274

Special Industries: Health Care and Colleges 286

State and Local Government Concepts 288

Format and Content of Comprehensive Annual Financial Report (CAFR) 314

Typical Items and Specific Types of Transactions and Events 336

Index 343

Extra informatie: 
Paperback / softback
352 pagina's
Januari 2018
408 gram
218 x 139 x 23 mm
John Wiley & Sons Inc gb

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