【實用財經app】CPA FAR Exam Review 900 Notes|最夯免費app-綠色工廠好玩App

This app contains 900 CPA FAR Study notes Flashcards.

This is the perfect your knowledge in accounting rules and IFRS in order to prepare your Certified Public Accountant (CPA) exam, thru this app you will easily & smoothly learn the basic and advanced matters of financial accounting reporting.

The good news is that this app is suitable for commerce and business postgraduate and MBA students, its also suitable good news for professionals and experienced people who haven’t time to study IFRS or Accounting.

This App is recommended for the candidate of CIA, CISA, CMA, ACA, ACCA and chartered accountant (Expertise comptable).

We should mention that this app is the first step to become a certified public accountant CPA.

This app contains the following chapters:

00- Brief IFRS Glossary

1">1-1 Accounting Standards and Conceptual Frameworks

2">1-2 Income Statement

3">1-3 Comprehensive Income

4">1-4 Balance Sheet and Disclosures Overview

5">1-5 Interim Financial Statements

6">1-6 Segment Reporting

7">1-7 Development-Stage Enterprises U.S.GAAP

8">1-8 First-Time Adoption of IFRS

9">1-9 SEC Reporting Requirements

10">2-1 Timing Issues: Matching of Revenue and Expenses, Correcting and Adjusting Accounts

11">2-2 Long-Term Construction Contracts

12">2-3 Accounting for Installment Sales

13">2-4 Accounting for Nonmonetary Exchanges

14">2-5 Financial Reporting and Changing Prices

15">2-6 Foreign Currency Accounting

16">2-7 Other Financial Statement Presentations

17">3-1 Marketable Securities

18">3-2 Business Combinations / Consolidations

19">3-3 Cost Method

20">3-4 Equity Method and Joint Ventures

21">3-5 Consolidated Financial Statements

22">3-6 Acquisition Method

23">3-7 Intercompany Transactions

24">3-8 Combined Financial Statements/Push Down Accounting

25">4-1 Working Capital And Its Components

26">4-2 Inventories

27">4-3 Fixed Assets

28">4-4 Depreciable Assets And Depreciation

29">4-5 Fixed Asset Impairment

30">4-6 Appendix I: Other Inventory Cost Flow Assumptions

31">5-1 Present Values and Annuities

32">5-2 Accounting for Leases

33">5-3 Long-Term Liabilities and Bonds Payable

34">6-1 Pension Plans

35">6-2 Postretirement Benefits Other Than Pensions

36">6-3 Other Deferred Compensation and Benefits

37">6-4 Accounting for Income Taxes

38">7-1 Stockholders\' Equity

39">7-2 Earnings Per Share

40">7-3 Statement of Cash Flows

41">7-4 Appendix I: Ratio Analysis

42">8-1 Governmental Accounting Overview

43">8-2 Modified Accrual Accounting

44">8-3 Governmental Funds

45">8-4 Proprietary Funds

46">8-5 Fiduciary Funds

47">9-1 Governmental Accounting

48">Taking Multiple Choice Exams

49">Multiple Choice Exams Tips

50">Memorization Techniques

51">The 5 biggest changes in IFRS

How to become a CPA

Reminder of some management concepts

Why should we study CPA?

Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States they will have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for membership in their respective professional accounting bodies and certification as a CPA. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, and North Carolina where the "CPA" designation and the practice of auditing are not restricted. Many CPAs are members of the American Institute of Certified Public Accountants or their state CPA society.