Wiley CPA Examination Review 2013 Focus Notes, FAR

Wiley CPA Examination Review 2013 Focus Notes, FAR

ID:39907524

大小:1.35 MB

页数:98页

时间:2019-07-14

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1、CONTENTSPrefaceAbouttheAuthorAbouttheContributorBasicConcepts–Module9ObjectivesofFinancialReportingBasicRules&ConceptsInventories–Module10InventoriesLong-TermConstructionContractsFixedAssets–Module11Property,Plant,&EquipmentIntangiblesMonetaryAssets&Li

2、abilities–Module12Leases–Module13AccountingforLeasesBondsTroubledDebtRestructuringPensionPlansPostretirementBenefitsDeferredTaxes–Module14AccountingforIncomeTaxes(ASC740/FAS109)Stockholders’Equity–Module15Stockholders’EquityInvestments–Module16Methodso

3、fReportingInvestmentsStatementofCashFlows–Module17StatementofCashFlowsConsolidatedStatements–Module18BusinessCombinationsConsolidationsDerivativeInstruments–Module19SegmentReporting–Module20SegmentReportingPartnershipForeignCurrencyInterimFinancialStat

4、ementsPersonalFinancialStatementsGovernmental(StateandLocal)Accounting–Module21Governmental(StateandLocal)AccountingNot-For-ProfitAccounting–Module22AccountingforNonprofitEntitiesIndexCopyright©2013byJohnWiley&Sons,Inc.Allrightsreserved.PublishedbyJohn

5、Wiley&Sons,Inc.,Hoboken,NewJerseyPublishedsimultaneouslyinCanada.Nopartofthispublicationmaybereproduced,storedinaretrievalsystemortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,scanningorotherwise,exceptaspermittedunderSe

6、ction107or108ofthe1976UnitedStatesCopyrightAct,withouteitherthepriorwrittenpermissionofthePublisher,orauthorizationthroughpaymentoftheappropriateper-copyfeetotheCopyrightClearanceCenter,Inc.,222RosewoodDrive,Danvers,MA01923,978-750-8400,fax978-750-4470

7、,orontheWebatwww.copyright.com.RequeststothePublisherforpermissionshouldbeaddressedtothePermissionsDepartment,JohnWiley&Sons,Inc.,111RiverStreet,Hoboken,NJ07030,201-748-6011,fax201-748-6008,oronlineathttp:wiley.com/go/permission.LimitofLiability/Discla

8、imerofWarranty:Whilethepublisherandauthorhaveusedtheirbesteffortsinpreparingthisbook,theymakenorepresentationsorwarrantieswithrespecttotheaccuracyorcompletenessofthecontentsofthisbookandspecificallydisclaimanyimpliedwarrantiesofmerchant

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