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Wiley CPAexcel Exam Review 2021 Focus Notes: Financial Accounting and Reporting

Wiley CPAexcel Exam Review 2021 Focus Notes: Financial Accounting and Reporting

出版商： John Wiley & Sons
ISBN: 9781119755265
出版时间 October 2020
规格： Paperback
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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Get effective and efficient instruction for the FAR portion of the CPA exam in 2021

Wiley CPAexcel Exam Review 2021 Focus Notes Financial Accounting and Reporting reinforce key concepts for the financial accounting and reporting portions of the Certified Public Accountants exam. Contained in an easy-to-carry spiral-bound book and designed to be easy-to-read and review, these focus notes will help you to learn and retain crucial accounting rules, formulas, concepts, acronyms, and more.
Preface vii

Financial Accounting Standards Board (FASB) 1

International Financial Reporting Standards (IFRS) 21

General-Purpose Financial Statements 28

Public Company Reporting Topics (SEC, EPS, Interim, and Segment) 70

Special Purpose Frameworks 83

Cash and Cash Equivalents 86

Accounts Receivable—Accounting and Reporting 88

Inventory 100

Property, Plant, and Equipment 125

Nonmonetary Exchanges 141

Investments 149

Intangible Assets 161

Payables and Accrued Liabilities 176

Long-Term Debt (Financial Liabilities) 183

Equity 201

Revenue Recognition 218

Employee/Retiree Benefit Plans 228

Share-Based Payments 238

Income Taxes 243

Accounting Changes and Error Corrections 256

Business Combinations 264

Financial Instruments 268

Foreign Currency Denominated Transactions 276

Leases 280

Not-for-Profit Organizations 302

Special Industries: Health Care and Colleges 315

State and Local Government Concepts 317

Format and Content of Comprehensive Annual Financial Report (CAFR) 343

Typical Items and Specific Types of Transactions and Events 365

Index 375

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