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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 금융
· ISBN : 9781950688517
· 쪽수 : 688쪽
· 출판일 : 2020-10-20
목차
1000 Financial Statement Presentation 3
1100 Statement of Financial Position
1200 Income Statement
1300 Statement of Cash Flows
1400 Consolidated Financial Statements
1500 Financial Statements Prepared in Accordance With a Special Purpose Framework
1600 Personal Financial Statements
1700 Prospective Financial Statements
1800 Notes to Financial Statements
1900 Interim Financial Information
2000 Assets 43
2110 Cash
2120 Temporary Investments
2130 Receivables
2140 Inventories
2210 Fixed Assets
2220 Long-Term Investments
2230 Noncurrent Receivables
2240 Cash Surrender Value of Life Insurance
2250 Intangible Assets
2260 Other Assets
3000 Liabilities and Deferred Credits 111
3100 Current Liabilities
3200 Long-Term Debt
3300 Deferred Taxes
3400 Contingent Liabilities
3500 Commitments
3600 Deferred Credits
3700 Pension Obligations
4000 Capital 135
4110 Issuance of Capital Stock
4120 Reacquisition of Capital Stock
4130 Warrants
4150 Stock Dividends and Stock Splits
4160 Contributed Capital
4200 Retained Earnings
4210 Dividends
4230 Capital Transactions
5000 Revenue and Expense 153
5100 Revenue Recognition
5210 Depreciation and Depletion
5220 Interest Expense
5230 Employee Benefit Plans
5240 Cost Allocation
5250 Tax Allocation
5260 Estimated Losses
5290 Other Expenses
5400 [Deleted]
5500 Earnings per Share
5600 Leases
5700 Contributions Made
6000 Specialized Industry Problems 201
6130 Finance Companies
6140 Not-For-Profit Entities
6300 Insurance Companies
6400 Health Care Entities
6500 Extractive Industries
6600 Real Estate
6700 Construction Contractors
6910 Investment Companies
6930 Employee Benefit Plans
6931 Financial Statement Reporting and Disclosure — Employee Benefit Plans
6932 ERISA Reporting and Disclosures
6933 Auditing Employee Benefit Plans
6934 Limited-Scope Audits — Employee Benefit Plans
6935 Multiemployer Plans
6936 Auditing Defined Contribution Plans
6937 Auditing Defined Benefit Plans
6938 Auditing Health and Welfare Plans
6939 Auditor’s Reports — Employee Benefit Plans
6940 Franchisors
6950 State and Local Governments
6960 Colleges and Universities
6970 Entertainment Industry
6980 Brokers and Dealers
6985 U.S. Department of Housing and Urban Development (HUD) Programs
6000 Specialized Industry Problems—continued
6990 Common Interest Realty Associations
6995 Credit Unions
7000 Specialized Organizational Problems 427
7100 Definition of a Public Business Entity
7200 Partnerships
7400 Related Parties
7500 Estates and Trusts
7600 Business Combinations—General
7610 Purchase Method
7620 Applicability of Pooling of Interests Method
7630 Application of Pooling of Interests Method
8000 Audit Field Work 465
8100 Generally Accepted Auditing Standards
8200 Internal Control
8220 Sampling
8310 Audit Evidence: Securities
8320 Audit Evidence: Inventories
8330 Audit Evidence: Fixed Assets
8340 Audit Evidence: Confirmation Procedures
8345 Audit Evidence: Destruction of Documents
8350 Audit Evidence: Audit Documentation
8700 Subsequent Events
8800 Audits of Group Financial Statements and Work of Others
8900 Predecessor Auditors
9000 Auditors' Reports 535
9030 Accounting Changes
9060 Uncertainties
9070 Subsequent Events
9080 Audited Financial Statements
9100 Signing and Dating Reports
9110 Special Reports
9120 Reliance on Others
9130 Limited Scope Engagements
9150 Preparation, Compilation and Review Engagements
9160 Other Reporting Issues
9170 Supplementary Information
9180 Required Supplementary Information
9500 Attestation Engagements 609
9510 Attestation Reports
9520 [Deleted]
9530 [Deleted]
9540 Attest Engagement: American Land Title Association Best Practices Framework
Q&A Topical Index 633
