Accounting and Reporting For the US CPA Exam

김용석

저자:김용석

연세대학교경영학과

한국·미국공인회계사,미국재무분석사(CFA)

삼일회계법인근무(전),서강대학교·아주대학교겸임교수(전)

일신회계법인이사,이러닝코리아(ELK)대표이사

저서:재무관리,정부회계,만화로배우는금융경제이야기

만화로보는에피소드경영학시리즈,만화로보는맨큐의경제학시리즈등

사이트:elkedu.com

Chapter01BusinessCombinations
01Businesscombination(ASC805)
02Consolidations(ASC810)
03Tasked-BasedSimulation
Chapter02IntangiblesWithIndefiniteLives
01Indefinite-lifeintangibles
02Goodwill
03ResearchandDevelopmentCosts
04Tasked-BasedSimulation
Chapter03ForeignCurrencyTranslation
01Introduction
02Foreigncurrencytranslation
03Tasked-BasedSimulation
Chapter04LessorAccounting
01LeaseClassification
02LessorAccounting
03Sale-LeasebackTransaction
04Tasked-BasedSimulation
Chapter05DerivativesandHedgeAccounting
01Derivatives
02Hedgingaccounting
03Tasked-BasedSimulation
Chapter06StockCompensation
01Introduction
02Share-basedpaymentasequity
03Share-basedpaymentasliability
04기타사항
05Tasked-BasedSimulation
Chapter07RevenueRecognition
01Revenuerecognition
02Long-TermConstructionContracts
03Tasked-BasedSimulation
Chapter08FinancialStatementsofEmployeeBenefitPlan
01Introduction
02FinancialStatementsofEmployeeBenefitPlans
Chapter09PublicCompanyReportingTopics
01Segmentreporting
02RegulationS-X
03RegulationS-K
04XBRLReportingRequirements
Chapter10GovernmentalAccounting
01Introduction
02Fundaccounting
03Modifiedaccrualaccounting(수정발생주의)
04Budgetaryaccounting(예산회계)
05Generalfund
06Governmentalfundsexcludinggeneralfund
07Proprietaryfund
08Fiduciaryfund
09Interfundactivity
10Government-widefinancialstatements
11SpecialIssues
12ComprehensiveAnnualFinancialReport(CAFR)
13Tasked-BasedSimulation
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