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)
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2016 Wiley CPA Exam Review Study Guide: FAR, REG, BEC, AUD
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