, định giá, và trình bày trong báo cáo tài chính phù hợp với GAAP (27% -33%) ABCDEFGHIJKLMNOPQR thay đổi kế toán và sửa chữa kết hợp kinh doanh lỗi Đội ngũ trách nhiệm và cam kết Discontinued hoạt động Lãi cơ bản trên lợi ích của nhân viên chia sẻ, | Chapter 2 Content and Overall Exam Format 17 III. Specific types of transactions and events recognition measurement valuation and presentation in financial statements in conformity with GAAP 27 -33 A. Accounting changes and corrections of errors B. Business combinations C. Contingent liabilities and commitments D. Discontinued operations E. Earnings per share F. Employee benefits including stock options G. Extraordinary items H. Financial instruments including derivatives I. Foreign currency transactions and translation J. Income taxes K. Interest costs L. Interim financial reporting M. Leases N. Nonmonetary transactions O. Related parties P. Research and development costs Q. Segment reporting R. Subsequent events IV. Accounting and reporting for governmental entities 8 -12 A. Governmental accounting concepts 1. Measurement focus and basis of accounting 2. Fund accounting concepts and application 3. Budgetary process B. Format and content of governmental financial statements 1. Government-wide financial statements 2. Governmental funds financial statements 3. Conversion from fund to government-wide financial statements 4. Proprietary fund financial statements 5. Fiduciary fund financial statements 6. Notes to financial statements 7. Required supplementary information including management s discussion and analysis 8. Comprehensive annual financial report CAFR C. Financial reporting entity including blended and discrete component units D. Typical items and specific types of transactions and events recognition measurement valuation and presentation in governmental entity financial statements in conformity with GAAP 1. Net assets 2. Capital assets and infrastructure 3. Transfers 4. Other financing sources and uses Chapter 2 Content and Overall Exam Format 19 AICPA Audit and Accounting Guides relating to governmental and not-for-profit organizations Governmental Accounting Standards Board GASB Statements Interpretations and Technical Bulletins Current textbooks on .
