Wiley CPAexcel Exam Review 2018 Focus Notes: Financial Accounting and Reporting

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. Learn acronyms and mnemonic devices to help you remember accounting rules, checklists and more.  Let Wiley CPAexcel Focus Notes help you memorize formulas, concepts, acronyms and more. Drill yourself on key steps in performing needed financial calculations or tasks. Learn important strategies for taking the exam more quickly and accurately. Solve exam questions and reinforce material being studied with a simplified, focused approach. Memorize a variety of rules and checklists with our acronyms and mnemonics. Covering the entire gamut of required subjects and skills, these handy supplements provide critical knowledge in an easy–to–understand and easy–to–remember format. INDICE: 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

• ISBN: 978-1-119-48096-9
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 368
• Fecha Publicación: 30/03/2018
• Nº Volúmenes: 1
• Idioma: Inglés