USCPA 米国公認会計士
FAR 筆記
Financial Statements
l Balance Sheet
l Assets
l Liabilities
l Equity
Income Statement
l Revenues
l Expenses
l Net Income
Statement of Cash Flows
l Cash Flows from Operating Activities
l Cash Flows from Investing Activities
l Cash Flows from Financing Activities
Financial Statement Analysis
1. Ratio Analysis
l Liquidity Ratios
l Solvency Ratios
l Profitability Ratios
l Efficiency Ratios
2. Trend Analysis
3. Common-Size Analysis
Generally Accepted Accounting Principles (GAAP)
l Historical Cost Principle
l Revenue Recognition Principle
l Matching Principle
l Conservatism Principle
International Financial Reporting Standards (IFRS)
l IFRS vs. GAAP
l Key Differences between IFRS and GAAP
Business Combinations & Consolidation
1. Types of Business Combinations
l Mergers
l Acquisitions
l Consolidations
Consolidated Financial Statements
l Elimination of Intercompany Transactions
l Adjustments for Minority Interests
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