e-Learning Korea

저자   김용석

출판   이러닝코리아

발행   2024.02.16.

미국 공인회계사 시험을 응시하는 수험생을 대상으로 한 교재이다.
미국 공인회계사 시험 4과목 중 하나인 ‘Business Analysis and Reporting (BAR)’
과목에서 중요한 부분을 차지하고 있는 ‘Technical Accounting and Reporting’ 영역과
‘State and Local Governments’ 영역을 대비하기 위한 교재이다.

미국공인회계사 시험의 추세 및 난이도에 맞게 구성된 내용으로
장마다 미국 공인회계사 시험에 출제되는 ‘Task-Based Simulation’유형의
문제를 대비하기 위한 다양한 문제를 수록하였다.

목차

Chapter 01 Business Combinations
01 Business combination (ASC 805)
02 Consolidations (ASC 810)
03 Tasked-Based Simulation
Chapter 02 Intangibles With Indefinite Lives
01 Indefinite-life intangibles
02 Goodwill
03 Research and Development Costs
04 Tasked-Based Simulation
Chapter 03 Foreign Currency Translation
01 Introduction
02 Foreign currency translation
03 Tasked-Based Simulation
Chapter 04 Lessor Accounting
01 Lease Classification
02 Lessor Accounting
03 Sale-Leaseback Transaction
04 Tasked-Based Simulation
Chapter 05 Derivatives and Hedge Accounting
01 Derivatives
02 Hedging accounting
03 Tasked-Based Simulation
Chapter 06 Stock Compensation
01 Introduction
02 Share-based payment as equity
03 Share-based payment as liability
04 기타사항
05 Tasked-Based Simulation
Chapter 07 Revenue Recognition
01 Revenue recognition
02 Long-Term Construction Contracts
03 Tasked-Based Simulation
Chapter 08 Financial Statements of Employee Benefit Plan
01 Introduction
02 Financial Statements of Employee Benefit Plans
Chapter 09 Public Company Reporting Topics
01 Segment reporting
02 Regulation S-X
03 Regulation S-K
04 XBRL Reporting Requirements
Chapter 10 Governmental Accounting
01 Introduction
02 Fund accounting
03 Modified accrual accounting (수정발생주의)
04 Budgetary accounting (예산회계)
05 General fund
06 Governmental funds excluding general fund
07 Proprietary fund
08 Fiduciary fund
09 Interfund activity
10 Government-wide financial statements
11 Special Issues
12 Comprehensive Annual Financial Report (CAFR)
13 Tasked-Based Simulation
부록

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