<dfn id="w48us"></dfn><ul id="w48us"></ul>
  • <ul id="w48us"></ul>
  • <del id="w48us"></del>
    <ul id="w48us"></ul>
  • 美國(guó)CPA輔導(dǎo)Becker教材中FAR內(nèi)容更新

    時(shí)間:2024-09-16 12:39:12 美國(guó)CPA 我要投稿
    • 相關(guān)推薦

    美國(guó)CPA輔導(dǎo)Becker教材中FAR內(nèi)容更新

      Becker Professional Education

      Financial Course – Updates Included in V1.2

    Lecture
    Page, Item
    Update
    The following revisions to the V1.1 Financial textbook are included in the V1.2 Financial textbook to be released on October 27, 2015. Click here to view the updated pages.
    F1 Pages 27-28 Extraordinary Items section deleted;U.S. GAAP has eliminated the concept of extraordinary items. Items of income or loss that are unusual or infrequent or both should be reported separately as part of income from continuing operations. U.S. GAAP and IFRS are now aligned in the treatment of unusual and/or infrequent items.
    F1 18 II C 
    19 [Multi-step Income Statement.] 
    19, 21,29 [IDEA mnemonic] 
    25 G1 
    30 B2 (page 28 in V.1.2 textbook) 
    32 IV B (page 30 in V.1.2 textbook) 
    35 I B 3 (page 33 in V.1.2 textbook) 
    49 B 
    49 C1, C5 
    50 [Box, US GAAP vs. IFRS] 
    54 G 2 g 
    55 C9, G2 
    64 3rd item
    Various references to Extraordinary Items were deleted from these pages. Throughout the textbook, references to the IDEA mnemonic were changed to IDA.
    F1 Following page 46, new topic 5 (on pages 45 and 46 in the new V.1.2 textbook) In 2014, the FASB issued ASU No. 2014-15—Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. A new topic, Going Concern, was added.
    F1 Appendix
    p. 64 in V1.1 FAR textbook
    A line-item for Going Concern was added to the Appendix: IFRS vs. U.S. GAAP. The addition is at the bottom of page F1-65 in the V1.2 FAR textbook.
    F2 Page 26
    Note at bottom of page
    Corrected note should read:
    *Note: The brackets under the Years 1, 2, and 3 columns represent income, not losses. Thus, Year 1 net income per books is $5,000 and the subsequent $650 adjustment would decrease income by $650 to ($4,350).
    F2 Page 27
    Item 5
    Corrected item 5 should read:
    5. The $400 paid in Year 3 represents prepaid rent. The ($400) adjustment to Year 3 removes the incorrect charge to income, and the 12/31/Year 3 balance sheet is adjusted to properly reflect the asset prepaid rent.
    Lecture
    Page, Item
    Update
    F2 Page 38
    II A 2
    Revised item 2 heading should read:
    2. Boot Is Paid = No Gain (< 25% rule)
    If the exchange lacks commercial
    substance and boot is paid, no gain is
    recognized.
    The following was added at the top of page F3-33:
    F4, pages 22-24 were updated for the following ASU, which is testable beginning April 1, 2015. This Pass Key is found on page 22 of F4.

     
    F4 Page 65
    Appendix II
    IFRS vs. U.S. GAAP
    The first item is Inventory Valuation. Inthe U.S. GAAP column, the entry is updated for ASU 2015-11 as shown in
    the above Pass Key.
    F5 Page 37 and 38.
    Item G. Bond Issuance Costs
    The text for Bond Issuance Costs was rewritten to align with FASB ASU
    2015-15 requiring that bond issuance costs be treated as a reduction of the bond carrying amount rather than as an intangible asset. Throughout the textbook, mentions of "bond issue cost" have been changed to "bond issuance cost" to conform to the
    language of ASU 2015-15.
    F5 Page 44 Page 44 was replaced. It now shows an example of the amortization of bonds with bond issuance cost.
    Lecture
    Page, Item
    Update
    F5 Page 55 through 58
    XIII. Extinguishment of Debt
    Various revisions have been made to reflect the new guidance on bond issuance costs and to remove the concept of extraordinary items from U.S. GAAP.
    F5 Page 59, Appendix
    IFRS vs. U.S. GAAP
    Deleted line item for Bond Issue Costs. With ASU 2015-15, IFRS and U.S. GAAP treat bond issue costs in the same way.
    F6 Page 18
    Item E, Measurement Date
    and
    Page 20, Item 1 c.
    Updated for new guidance on measurement date of the plan assets and benefit obligations of a defined benefit pension plan.
    F6 Page 33
    II. Intraperiod Tax Allocation
    Extraordinary Items is removed from the IDEA mnemonic.
    F7 Pages 23, 28, 30
    Earnings Per Share
    References to extraordinary items removed.
    F8 Appendix, page 82 Appendix: Fair Value Measurement and Application (GASB 72)
    F9 Page 54, Pass Key Delete the following from the end of the text in the Pass Key: "as revenue, but rather as liabilities." Sentence ends with "…are not recorded."
    F10 Pages 23 through 26
    Troubled Debt Restructuring
    Section was revised to remove all references to Extraordinary Items.
    F10 Page 56
    Appendix
    IFRS vs. U.S. GAAP
    Line item for Extraordinary Items removed. IFRS and U.S. GAAP rules are now the same.

    【美國(guó)CPA輔導(dǎo)Becker教材中FAR內(nèi)容更新】相關(guān)文章:

    美國(guó)CPA考試FAR科目學(xué)習(xí)變化技巧09-01

    美國(guó)CPA考試的主要內(nèi)容06-05

    美國(guó)CPA考試的相關(guān)內(nèi)容08-23

    美國(guó)cpa的優(yōu)勢(shì)09-08

    美國(guó)CPA在美國(guó)的就業(yè)前景08-20

    美國(guó)CPA和中國(guó)CPA的比較10-14

    美國(guó)CPA與中國(guó)CPA考試比較06-06

    中國(guó)CPA和美國(guó)CPA的區(qū)別09-13

    養(yǎng)成美國(guó)CPA學(xué)習(xí)中好習(xí)慣的方法10-27

    如何在美國(guó)CPA考試中獲得高分10-30

    主站蜘蛛池模板: 久久亚洲国产午夜精品理论片 | 国产精品日本一区二区不卡视频| 久久国产精品-久久精品| 欧美成人精品欧美一级乱黄一区二区精品在线 | 99久久精品免费| 国产精品视频白浆免费视频 | 四虎影视国产精品亚洲精品hd| 无码人妻精品一区二区三区久久久 | 国产成人综合精品一区| 国产精品视频一区二区三区| 亚洲Av无码精品色午夜| 日韩午夜高清福利片在线观看欧美亚洲精品suv | 亚洲αv在线精品糸列| 青春草无码精品视频在线观 | 国产三级精品三级在线观看| 久久久91精品国产一区二区三区 | 久久发布国产伦子伦精品| 日韩精品一区二区三区中文字幕 | 久久国产精品久久国产精品| 99精品在线播放| 99久久精品费精品国产一区二区| 久久99国产乱子伦精品免费| 久久久无码精品亚洲日韩按摩| 嫩草伊人久久精品少妇AV| 中文字幕久久精品无码| 亚洲精品乱码久久久久久蜜桃| 欧美亚洲成人精品| 欧美亚洲日本久久精品| 欧美人与性动交α欧美精品| 久久国产精品视频| 久久久久久国产精品美女| 欧美精品人爱a欧美精品| 欧美精品黑人粗大| 中日韩产精品1卡二卡三卡| 亚洲精品无码专区久久久 | 日本aⅴ精品中文字幕| 综合在线视频精品专区| 亚洲国产美女精品久久久久∴| 亚洲精品国产精品乱码不99| 小辣椒福利视频精品导航| 久久香综合精品久久伊人|