Accounting and Reporting For the US CPA Exam

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 Crypto Assets
05 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 Lessee Accounting
03 Lessor Accounting
04 Sale-Leaseback Transaction
05 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

김용석 연세대학교 경영학과
한국·미국 공인회계사, 미국 재무분석사(CFA)
삼일회계법인 근무(전), 서강대학교·아주대학교 겸임교수(전)
일신회계법인이사, 이러닝코리아(ELK) 대표이사
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