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FAR Study Guide + Crash Course Outline

General-Purpose Financial Reporting: For-Profit Business Entities

General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities

Public Company Reporting Topics

Special Purpose Frameworks

Financial Statement Ratios and Performance Metrics

Cash and cash equivalents

Trade receivables

Inventory

Property, plant and equipment

Investments

Intangible assets

Payables and accrued liabilities

Debt

Equity

Accounting changes and error corrections

Contingencies and commitments

Revenue recognition

Accounting for income taxes

Fair value measurements

Lessee accounting

Subsequent events

Conceptual Framework

Balance Sheet

Statement of Stockholders Equity

Cost & Equity Method

Marketable Securities

Financial Instruments

Foreign Operations

Inventory

Property Plant & Equipment

Intangible Assets

Leases

Bonds & Present Value

Liabilities

Receivables

Pensions & Retirement

Partnerships

Income Statement

Accounting Changes

Deferred Taxes

Interim (Quarterly) Financial Reporting

Segment Reporting

Installment Sales

Long Term Construction Contracts

Statement of Cash Flows

Earnings Per Share

Financial Statement Ratios

Non-Profit Accounting

Governmental Accounting

IFRS – International Financial Reporting Standards

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