Financial Accounting

  1. Advanced Financial Accounting Topics
    1. Investments
      1. Classification of Investments
        1. Debt Investments
          1. Held-to-Maturity Securities
            1. Available-for-Sale Securities
              1. Trading Securities
                1. Accounting Treatment Comparison
                2. Equity Investments
                  1. Fair Value Method
                    1. Equity Method
                      1. Consolidation Method
                      2. Impairment of Investments
                      3. Revenue Recognition
                        1. Five-Step Revenue Recognition Model
                          1. Contract Identification
                            1. Performance Obligations
                              1. Transaction Price Determination
                                1. Allocation of Transaction Price
                                  1. Revenue Recognition Timing
                                    1. Special Revenue Recognition Issues
                                    2. Leases
                                      1. Lease Classification
                                        1. Lessee Accounting
                                          1. Finance Leases
                                            1. Operating Leases
                                            2. Lessor Accounting
                                              1. Sales-Type Leases
                                                1. Direct Financing Leases
                                                  1. Operating Leases
                                                2. Income Taxes
                                                  1. Temporary Differences
                                                    1. Permanent Differences
                                                      1. Deferred Tax Assets
                                                        1. Deferred Tax Liabilities
                                                          1. Valuation Allowance
                                                          2. Pensions and Other Postretirement Benefits
                                                            1. Types of Pension Plans
                                                              1. Defined Contribution Plans
                                                                1. Defined Benefit Plans
                                                                  1. Pension Accounting Complexities
                                                                  2. Statement of Comprehensive Income
                                                                    1. Components of Comprehensive Income
                                                                      1. Other Comprehensive Income Items
                                                                        1. Presentation Alternatives
                                                                        2. Earnings Per Share
                                                                          1. Basic Earnings Per Share
                                                                            1. Diluted Earnings Per Share
                                                                              1. Potentially Dilutive Securities
                                                                              2. Accounting Changes and Error Corrections
                                                                                1. Changes in Accounting Principle
                                                                                  1. Changes in Accounting Estimate
                                                                                    1. Changes in Reporting Entity
                                                                                      1. Error Corrections
                                                                                        1. Disclosure Requirements

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                                                                                      6. Accounting for Liabilities and Equity

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                                                                                      8. Financial Statement Analysis