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A comprehensive topic list for financial accounting & reporting, covering various areas such as the accounting equation, financial statements, revenue recognition, current assets, long-term investments, long-term debt, shareholders equity, earnings per share, cash flow statement preparation, us gaap vs. Ifrs, and financial ratio analysis.
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COR1-GB.1306 Financial Accounting & Reporting Topic List
The accounting equation and financial statements, Cash flow vs. accrual-based earnings Transactions analysis, Revenue recognition concepts, operating income vs. net income Current Assets, valuation and amortization of PP&E and Intangibles, depreciation methods and asset impairment assessment Long & Short-term Investments – valuation and mark-to-market accounting Long Term Debt and Capital Leases - valuation and determination of interest expense, contingent liabilities and assets Shareholders Equity: capital stock, retained earnings, comprehensive income, treasury stock transactions and stock options Basic & diluted earnings per share calculations, cash and stock dividends Cash Flow Statement preparation - direct & indirect methods US GAAP vs. IFRS: measurement differences Financial ratio analysis