Wiley's CPA Jan 2023 Focus Notes: Financial Accounting and Reporting (Paperback)

Preface vii

Financial Accounting Standards Board (FASB) 1

Fair Value Framework 16

General-Purpose Financial Statements 21

Public Company Reporting Topics (SEC, EPS, Interim, and Segment) 61

Financial Statements of Employee Benefit Plans 74

Special Purpose Frameworks 76

Cash and Cash Equivalents 80

Accounts Receivable—Accounting and Reporting 82

Inventory94 Property, Plant, and Equipment 119

Nonmonetary Exchanges 133

Investments140 Intangible Assets 151

Payables and Accrued Liabilities 165

Long-Term Debt (Financial Liabilities) 171

Equity188 Revenue Recognition 205

Share-Based Payments 215

Income Taxes 219

Accounting Changes and Error Corrections 230

Business Combinations 237

Financial Instruments 240

Foreign Currency–Denominated Transactions 247

Leases251 Not-for-Profit Organizations 272

Special Industries: Health Care and Colleges 287

State and Local Government Concepts 289

Format and Content of Comprehensive Annual Financial Report (CAFR) 315

Typical Items and Specific Types of Transactions and Events 337

Index347