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· 분류 : 외국도서 > 수험서 > CPA
· ISBN : 9781119755265
· 쪽수 : 400쪽
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Preface vii
Financial Accounting Standards Board (FASB) 1
International Financial Reporting Standards (IFRS) 21
General-Purpose Financial Statements 28
Public Company Reporting Topics (SEC, EPS, Interim, and Segment) 70
Special Purpose Frameworks 83
Cash and Cash Equivalents 86
Accounts Receivable—Accounting and Reporting 88
Inventory 100
Property, Plant, and Equipment 125
Nonmonetary Exchanges 141
Investments 149
Intangible Assets 161
Payables and Accrued Liabilities 176
Long-Term Debt (Financial Liabilities) 183
Equity 201
Revenue Recognition 218
Employee/Retiree Benefit Plans 228
Share-Based Payments 238
Income Taxes 243
Accounting Changes and Error Corrections 256
Business Combinations 264
Financial Instruments 268
Foreign Currency Denominated Transactions 276
Leases 280
Not-for-Profit Organizations 302
Special Industries: Health Care and Colleges 315
State and Local Government Concepts 317
Format and Content of Comprehensive Annual Financial Report (CAFR) 343
Typical Items and Specific Types of Transactions and Events 365
Index 375
