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AICPA Becker FAR Textbook [推广有奖]

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guixiuek 学生认证  发表于 2015-1-28 09:40:29 |显示全部楼层
本帖最后由 guixiuek 于 2015-1-28 09:41 编辑

这本是2014 AICPA Becker FAR 的书。这本是没有笔记的,如果需要包含笔记的同学请联系我。

Financial 1: Standard Setting, Income Statement, and Reporting Requirements

1. Accounting standards and conceptual frameworks................................................................................................................. F1- 3

2. Income statement.................................................................................................................................................................. F1- 17

Income from continuing operations....................................................................................................................................... F1- 19

Discontinued operations and exit or disposal activities......................................................................................................... F1- 21

Extraordinary items............................................................................................................................................................... F1- 27

Accounting changes and error corrections............................................................................................................................ F1- 29

3. Comprehensive income......................................................................................................................................................... F1- 35

4. Balance sheet and disclosures overview............................................................................................................................... F1- 40

5. Interim financial reporting..................................................................................................................................................... F1- 47

6. Segment reporting................................................................................................................................................................. F1- 51

7. Development-stage enterprises (U.S. GAAP)......................................................................................................................... F1- 57

8. First-time adoption of IFRS.................................................................................................................................................... F1- 58

9. SEC reporting requirements................................................................................................................................................... F1- 61

10. Appendix: IFRS vs. U.S. GAAP.................................................................................................................................. F1- 68

11. Class questions...................................................................................................................................................................... F1- 71


Financial 2: Matching (Revenue & Expenses), Foreign Currency Accounting, and Other Financial Statement Presentations

1. Timing issues: Matching of revenue and expenses, correcting and adjusting accounts.......................................................... F2- 3

2. Long-term construction contracts......................................................................................................................................... F2- 28

3. Accounting for installment sales............................................................................................................................................ F2- 33

4. Accounting for nonmonetary exchanges............................................................................................................................... F2- 36

5. Financial reporting and changing prices................................................................................................................................ F2- 42

6. Foreign currency accounting................................................................................................................................................. F2- 45

7. Other financial statement presentations............................................................................................................................... F2- 53

8. Appendix I: The Codification.................................................................................................................................................. F2- 58

9. Appendix II: IFRS vs. U.S. GAAP.............................................................................................................................................. F2- 81


10. Class questions...................................................................................................................................................................... F2- 83


Financial 3: Marketable Securities and Business Combinations

1. Marketable securities.............................................................................................................................................................. F3- 3

2. Business combinations/consolidations.................................................................................................................................. F3- 10

3. Cost method (external reporting).......................................................................................................................................... F3- 12

4. Equity method and joint ventures (external reporting)......................................................................................................... F3- 14

5. Consolidated financial statements......................................................................................................................................... F3- 22

6. Acquisition method............................................................................................................................................................... F3- 23

7. Intercompany transactions.................................................................................................................................................... F3- 46

8. Combined financial statements/push down accounting....................................................................................................... F3- 54

9. Appendix I: Illustrative consolidated financial statements.................................................................................................... F3- 55

10. Appendix II: IFRS vs. U.S. GAAP.............................................................................................................................................. F3- 57

11. Class questions...................................................................................................................................................................... F3- 59


Financial 4: Working Capital and Fixed Assets

1. Working capital and its components....................................................................................................................................... F4- 3

2. Inventories............................................................................................................................................................................. F4- 20

3. Fixed assets............................................................................................................................................................................ F4- 34

4. Depreciable assets and depreciation..................................................................................................................................... F4- 44

5. Fixed asset impairment.......................................................................................................................................................... F4- 55

6. Appendix I: Other inventory cost flow assumptions.............................................................................................................. F4- 57

7. Appendix II: IFRS vs. U.S. GAAP.............................................................................................................................................. F4- 65

8. Class questions...................................................................................................................................................................... F4- 67


Financial 5: Leases, Liabilities, and Bonds

1. Present values and annuities................................................................................................................................................... F5- 3

2. Accounting for leases............................................................................................................................................................... F5- 6

3. Long-term liabilities and bonds payable................................................................................................................................ F5- 30

4. Appendix: IFRS vs. U.S. GAAP................................................................................................................................................. F5- 59


5. Class questions...................................................................................................................................................................... F5- 61


Financial 6: Pensions and Income Tax Accounting

1. Pension plans........................................................................................................................................................................... F6- 3

2. Postretirement benefits other than pensions....................................................................................................................... F6- 26

3. Other deferred compensation and benefits.......................................................................................................................... F6- 31

4. Accounting for income taxes................................................................................................................................................. F6- 33

5. Appendix: IFRS vs. U.S. GAAP................................................................................................................................................. F6- 53


6. Class questions...................................................................................................................................................................... F6- 55



补充内容 (2016-2-5 13:07):
2016 Wiley CPAexcel Exam Review Study Guide January: Set (FAR, AUD, BEC, REG)
新的一年的wiley

2016 Wiley CPA Exam Review Study Guide: FAR, REG, BEC, AUD
想买最新的wiley版本
Tao Bao 掌柜:tb35433583
关键词:textbook Becker AICPA Beck Book

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selection.pdf

2.37 MB

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2014ER-FAR-Textbook.pdf.zip

35.23 MB

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holdonzz 发表于 2015-1-30 14:57:43 |显示全部楼层
论坛里已经有免费提供的了啊。而且现在2015年都出了。2014都过时了吧。
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guixiuek 学生认证  发表于 2015-1-30 16:28:09 |显示全部楼层
holdonzz 发表于 2015-1-30 14:57
论坛里已经有免费提供的了啊。而且现在2015年都出了。2014都过时了吧。
那就忽略这个吧
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生活在美国 发表于 2015-6-15 13:31:06 |显示全部楼层
我也有免费的 我的比他的齐全 他的却一点内容   下载地址 http://t.cn/Rhn3xN0   http://www.soso021.com/thread-24060-1-1.html
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geniusfla 发表于 2016-1-20 11:51:32 |显示全部楼层
谢谢分享!
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guixiuek 学生认证  发表于 2016-2-5 13:07:33 |显示全部楼层
2016 Wiley CPAexcel Exam Review Study Guide January: Set (FAR, AUD, BEC, REG)
新的一年的wiley

2016 Wiley CPA Exam Review Study Guide: FAR, REG, BEC, AUD
想买最新的wiley版本
Tao Bao 掌柜:tb35433583


businesszhang2014@gmail.com
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凌薇go 发表于 2016-9-20 00:26:18 |显示全部楼层
谢谢楼主  很有用
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千与千寻1901 发表于 2016-11-5 08:58:21 |显示全部楼层
教材一直会升级更新,留链接会被屏蔽,需要最新的加wechat:hjz34120
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千与千寻1901 发表于 2016-11-10 12:39:45 |显示全部楼层
凌薇go 发表于 2016-9-20 00:26
谢谢楼主  很有用
楼主的是旧版的了,需要最新教材 高顿 中华网课 软件 加wechat:hjz34120
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Yeabilo 发表于 2017-1-15 12:10:44 |显示全部楼层
谢谢分享!
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