Table of Contents
Preface for CPA Candidates . . . . . . . . . . . . . . . . . . . . . . . . . . vi
Optimizing Your Financial Score . . . . . . . . . . . . . . . . . . . . . . . 1
Study Unit 1. The Financial Reporting Environment . . . . . . . . . . . . . 19
Study Unit 2. Financial Statements . . . . . . . . . . . . . . . . . . . . . 63
Study Unit 3. Statement of Cash Flows . . . . . . . . . . . . . . . . . . . 97
Study Unit 4. Income Statement Items . . . . . . . . . . . . . . . . . . . . 125
Study Unit 5. Financial Statement Disclosure . . . . . . . . . . . . . . . . 171
Study Unit 6. Cash and Investments . . . . . . . . . . . . . . . . . . . . . 205
Study Unit 7. Receivables . . . . . . . . . . . . . . . . . . . . . . . . . 239
Study Unit 8. Inventories . . . . . . . . . . . . . . . . . . . . . . . . . 277
Study Unit 9. Property, Plant, Equipment, and Depletable Resources . . . . . 319
Study Unit 10. Intangible Assets and Other Capitalization Issues . . . . . . 363
Study Unit 11. Payables and Taxes . . . . . . . . . . . . . . . . . . . . . . 399
Study Unit 12. Employee Benefits . . . . . . . . . . . . . . . . . . . . . . 437
Study Unit 13. Noncurrent Liabilities . . . . . . . . . . . . . . . . . . . . 473
Study Unit 14. Leases and Contingencies . . . . . . . . . . . . . . . . . . . 519
Study Unit 15. Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549
Study Unit 16. Business Combinations and Consolidated Financial Reporting . . 593
Study Unit 17. Derivatives, Hedging, and Other Topics . . . . . . . . . . . . 629
Study Unit 18. Governmental Accounting . . . . . . . . . . . . . . . . . . . 665
Study Unit 19. Governmental Reporting . . . . . . . . . . . . . . . . . . . . 709
Study Unit 20. Not-for-Profit Concepts . . . . . . . . . . . . . . . . . . . 753
Appendix: IFRSs Differences . . . . . . . . . . . . . . . . . . . . . . . . 797
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 809
Order Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825
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