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Surgent MENA
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Category:
شهادة المحاسب القانوني المعتمد
$599
Switch to Surgent and Save $300 on AUD
يتضمن المواضيع التالية:
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الإطار المفاهيمي
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وضع المعايير، وإعداد التقارير المالية
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تحديد حسابات القوائم المالية
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تحديد المعاملات
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حكومات الولايات والحكومات المحلية
Conceptual Framework, Standard-Setting, and Financial Reporting (25u201335%)
- Conceptual Framework and Standard-Setting for Business and Nonbusiness Entities
- Conceptual Framework
- Standard-Setting Process
- General-Purpose Financial Statements: For-Profit Business Entities
- Balance Sheet/Statement of Financial Position
- Income Statement/Statement of Profit or Loss
- Statement of Comprehensive Income
- Statement of Changes in Equity
- Statement of Cash Flows
- Notes to Financial Statements
- Consolidated Financial Statements (Including Wholly Owned Subsidiaries and Noncontrolling Interests)
- General-Purpose Financial Statements: Nongovernmental, Not-for-Profit Entities
- Statement of Financial Position
- Statement of Activities
- Statement of Cash Flows
- Notes to Financial Statements
- Public Company Reporting Topics (U.S. SEC Reporting Requirements, Earnings per Share, and Segment Reporting)
- Financial Statements of Employee Benefit Plans
- Special Purpose Frameworks
Select Financial Statement Accounts (30u201340%)
- Cash and Cash Equivalents
- Trade Receivables
- Inventory
- Property, Plant, and Equipment
- Investments
- Financial Assets at Fair Value
- Financial Assets at Amortized Cost
- Equity Method Investments
- Intangible Assets – Goodwill and Other
- Payables and Accrued Liabilities
- Long-Term Debt (Financial Liabilities)
- Notes and Bonds Payable
- Debt Covenant Compliance
- Equity
- Revenue Recognition
- Stock Compensation (Share-Based Payments)
- Income Taxes
Select Transactions (20u201330%)
- Accounting Changes and Error Corrections
- Business Combinations
- Contingencies and Commitments
- Derivatives and Hedge Accounting (e.g., Swaps, Options, Forwards)
- Foreign Currency Transactions and Translation
- Leases
- Nonreciprocal Transfers
- Research and Development Costs
- Software Costs
- Subsequent Events
- Fair Value Measurements
State and Local Governments (5u201315%)
- State and Local Government Concepts
- Conceptual Framework
- Measurement Focus and Basis of Accounting
- Purpose of Funds
- Format and Content of the Financial Section of the Annual Comprehensive Financial Report (ACFR)
- Government-wide Financial Statements
- Governmental Funds Financial Statements
- Proprietary Funds Financial Statements
- Fiduciary Funds Financial Statements
- Notes to Financial Statements
- Management’s Discussion and Analysis
- Budgetary Comparison Reporting
- Required Supplementary Information (RSI) Other Than Management’s Discussion and Analysis
- Financial Reporting Entity, Including Blended and Discrete Component Units
- Deriving Government-wide Financial Statements and Reconciliation Requirements
- Typical Items and Specific Types of Transactions and Events: Measurement, Valuation, Calculation, and Presentation in Governmental Entity Financial Statements
- Net Position and Components Thereof
- Fund Balances and Components Thereof
- Capital Assets and Infrastructure Assets
- General and Proprietary Long-Term Liabilities
- Interfund Activity, Including Transfers
- Nonexchange Revenue Transactions
- Expenditures and Expenses
- Special Items
- Budgetary Accounting and Encumbrances
- Other Financing Sources and Uses
