becker cpa教材 美國cpa教材電子版

becker cpa教材 美國cpa教材電子版

日期:2023-02-24 07:42:22    编辑:网络投稿    来源:互联网

美國CPA輔導Becker教材中FAR內容更新  Becker Professional Education  Financial Course – Updates Included in V1.2LecturePage, ItemUpdateThe following rev

美國CPA輔導Becker教材中FAR內容更新

  Becker Professional Education

  Financial Course – Updates Included in V1.2

LecturePage, ItemUpdateThe following revisions to the V1.1 Financial textbook are included in the V1.2 Financial textbook to be released on October 27, 2015. Click here to view the updated pages.F1Pages 27-28Extraordinary Items section deleted;U.S. GAAP has eliminated the concept of extraordinary items. Items of income or loss that are unusual or infrequent or both should be reported separately as part of income from continuing operations. U.S. GAAP and IFRS are now aligned in the treatment of unusual and/or infrequent items.F118 II C
19 [Multi-step Income Statement.]
19, 21,29 [IDEA mnemonic]
25 G1
30 B2 (page 28 in V.1.2 textbook)
32 IV B (page 30 in V.1.2 textbook)
35 I B 3 (page 33 in V.1.2 textbook)
49 B
49 C1, C5
50 [Box,US GAAP vs. IFRS]
54 G 2 g
55 C9, G2
64 3rd itemVarious references to Extraordinary Items were deleted from these pages. Throughout the textbook, references to the IDEA mnemonic were changed to IDA.F1Following page 46, new topic 5 (on pages 45 and 46 in the new V.1.2 textbook)In 2014, the FASB issued ASU No. 2014-15—Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. A new topic, Going Concern, was added.F1Appendix
p. 64 in V1.1 FAR textbookA line-item for Going Concern was added to the Appendix: IFRS vs. U.S. GAAP. The addition is at the bottom of page F1-65 in the V1.2 FAR textbook.F2Page 26
Note at bottom of pageCorrected note should read:
*Note: The brackets under the Years 1, 2, and 3 columns represent income, not losses. Thus, Year 1 net income per books is $5,000 and the subsequent $650 adjustment would decrease income by $650 to ($4,350).F2Page 27
Item 5Corrected item 5 should read:
5. The $400 paid in Year 3 represents prepaid rent. The ($400) adjustment to Year 3 removes the incorrect charge to income, and the 12/31/Year 3 balance sheet is adjusted to properly reflect the asset prepaid rent.LecturePage, ItemUpdateF2Page 38
II A 2Revised item 2 heading should read:
2. Boot Is Paid = No Gain (< 25% rule)
If the exchange lacks commercial
substance and boot is paid, no gain is
recognized.The following was added at the top of page F3-33:
F4, pages 22-24 were updated for the following ASU, which is testable beginning April 1, 2015. This Pass Key is found on page 22 of F4.

 F4Page 65
Appendix II
IFRS vs. U.S. GAAPThe first item is Inventory Valuation. Inthe U.S. GAAP column, the entry is updated for ASU 2015-11 as shown in
the above Pass Key.F5Page 37 and 38.
Item G. Bond Issuance CostsThe text for Bond Issuance Costs was rewritten to align with FASB ASU
2015-15 requiring that bond issuance costs be treated as a reduction of the bond carrying amount rather than as an intangible asset. Throughout the textbook, mentions of "bond issue cost" have been changed to "bond issuance cost" to conform to the
language of ASU 2015-15.F5Page 44Page 44 was replaced. It now shows an example of the amortization of bonds with bond issuance cost.LecturePage, ItemUpdateF5Page 55 through 58
XIII. Extinguishment of DebtVarious revisions have been made to reflect the new guidance on bond issuance costs and to remove the concept of extraordinary items from U.S. GAAP.F5Page 59, Appendix
IFRS vs. U.S. GAAPDeleted line item for Bond Issue Costs. With ASU 2015-15, IFRS and U.S. GAAP treat bond issue costs in the same way.F6Page 18
Item E, Measurement Date
and
Page 20, Item 1 c.Updated for new guidance on measurement date of the plan assets and benefit obligations of a defined benefit pension plan.F6Page 33
II. Intraperiod Tax AllocationExtraordinary Items is removed from the IDEA mnemonic.F7Pages 23, 28, 30
Earnings Per ShareReferences to extraordinary items removed.F8Appendix, page 82Appendix: Fair Value Measurement and Application (GASB 72)F9Page 54, Pass KeyDelete the following from the end of the text in the Pass Key: "as revenue, but rather as liabilities." Sentence ends with "…are not recorded."F10Pages 23 through 26
Troubled Debt RestructuringSection was revised to remove all references to Extraordinary Items.F10Page 56
Appendix
IFRS vs. U.S. GAAPLine item for Extraordinary Items removed. IFRS and U.S. GAAP rules are now the same.

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