|
| Examination Topics |
Advanced Accounting and Reporting
- Financial Statement Concepts
- Concepts of Financial Reporting
- Standards for presentation and disclosure:
- Balance Sheet
- Income Statement
- Statement of changes in financial position
- Noted to the financial statements: accounting Policies and other
- Analysis of Financial Statement Information
- Other Presentation of financial information
- Financial Statement Items
- General Accepted Accounting principals
- Recognition, Measurement, Valuation, Presentation
- Balance Sheet Accounts
- Revenue and Expense Accounts
- Transactions and Events
- General Accepted Accounting Principles
- Recognition, Measurement, Valuation, Presentation
- Changes in Accounting Policy
- Accounting for Correction of Errors
- Accounting for Business Combinations
- Unusual Versus Extraordinary Items
- Discontinued Operations
- Commitments and Contingencies
- Segmented Information
- Related Parties
- Income Taxes
- Interest Costs
- Interim Financial Reporting
- Employee Benefits
- Leases
- Research and Development Costs
- Nonmonetary Transactions
- Installment Sales and Consignments
- Bankruptcy
- Current Value Accounting
- Pension Accounting
- Consolidations
- Joint Ventures
- Partnerships
- Limited Partnerships
- Limited Liability Partnerships
- Professional Corporations
- Public Sector and Non-Profit Organizations Accounting
- Fund Accounting
- Budgetary Accounting
- Public Sector Financial Reporting
- Non-Profit Organizations
- Colleges and Universities
- Hospitals
- Voluntary Health and Welfare Organizations
- Charitable Organizations
- Religious Institution
- Professional Associations
- Cultural Associations
- Mutual Benefit Societies
- Finance
- Concept of Leverage
- Long Term Debt
- Debentures and Other Debt Issuances
- Share Issuances
- Dividends
- Earnings Per Share
- Financial Instruments
|
|