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SUMO USCPA

USCPAの勉強まとめ。USCPAで海外就職できるのか。

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  • FAR
  • BEC
  • AUD
  • REG
  • 日商簿記3級

カテゴリー:FAR

投稿日:2017年12月6日2022年3月1日3K. Fair value measurements

Present value(現在価値)と Future value(将来価値)

投稿者 uscpakaigai

Present value と Future va…

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投稿日:2017年12月3日2022年3月1日FAR

Interim income statement – Interim reporting

投稿者 uscpakaigai

Interim reporting Interim…

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投稿日:2017年8月29日2022年3月1日FAR

Discounted cash flow と Undiscounted cash flow

投稿者 uscpakaigai

Discounted cash flow Disc…

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投稿日:2017年8月2日2022年3月1日FAR

IFRS 3 – USGAAP とのDifference

投稿者 uscpakaigai

IFRS と USGAAP との Differen…

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投稿日:2017年8月2日2022年3月1日FAR

IFRS 2 Financial statement

投稿者 uscpakaigai

IFRS (国際財務報告基準)。IASB (国際会…

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投稿日:2017年8月2日2022年3月1日FAR

IASB (国際会計基準審議会) – IFRS Foundation(IFRSF)

投稿者 uscpakaigai

IASB (国際会計基準審議会) 国際財務報告基準…

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投稿日:2017年7月21日2022年3月1日FAR

Changing prices - Purchasing power gain

投稿者 uscpakaigai

255 Changing prices Chang…

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投稿日:2017年3月1日2022年3月1日FAR

Sinking fund は社債償還用の基金

投稿者 uscpakaigai

Sinking fund 社債償還用の基金。預けら…

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投稿日:2016年12月29日2022年3月1日FAR

Profitability ratio – Price Earning Ratio

投稿者 uscpakaigai

Profitability ratio 収益指標。…

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投稿日:2016年12月28日2022年3月1日FAR

Asset management ratio – Receivable turnover

投稿者 uscpakaigai

Asset management ratio 資産…

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カテゴリー

  • AUD
    • 1B. Ethics, independence and professional conduct
    • 1C. Terms of engagement
    • 1D. Requirements for engagement documentation
    • 2A. Planning an engagement
    • 2B. Understanding an entity and its environment
    • 2C. Understanding an entity’s control environment and business processes, including information technology (IT) systems
    • 2D. Assessing risks due to fraud
    • 2F. Materiality
    • 2G. Planning for and using the work of others
    • 3A. Sufficient appropriate evidence
    • 3B. General procedures to obtain sufficient appropriate evidence
    • 3C. Specific procedures to obtain sufficient appropriate evidence
    • 3D. Specific matters that require special consideration
    • 3E. Misstatements and internal control deficiencies
    • 3F. Written representations
    • 4A. Reports on auditing engagements
    • 4B. Reports on attestation engagements
    • 4C. Accounting and review service engagements
    • 4D. Reporting on compliance
    • 4E. Other reporting considerations
    • Audit report
    • Audit standards
    • Internal control
    • Other reporting consideration
    • Other services
    • Transaction cycles
  • BEC
    • 1A. Enterprise risk management (ERM)
    • 1B. Internal controls
    • 2A. Economic and business cycles — measures and indicators
    • 2B. Market influences on business
    • 2C. Financial risk management
    • 3A. Capital structure
    • 3B. Working capital
    • 3C. Financial valuation methods and decision models
    • 4. Information Technology
    • 5A. Financial and non-financial measures of performance management
    • 5B. Cost accounting
    • 5C. Process management
    • 5D. Planning techniques
    • Corporate Governance
    • Macroeconomics
    • Microeconomics
    • Strategic management and Analysis
  • FAR
    • 1A. Conceptual framework and standard-setting
    • 1B. General-purpose financial statements for profit business entities
    • 1C. General-purpose financial statements: nongovernmental, not-for-profit entities
    • 1D. Public company reporting topics
    • 1E. Financial statements of employee benefit plans
    • 1F. Special purpose frameworks
    • 2A. Cash and cash equivalents
    • 2B. Trade receivables
    • 2C. Inventory
    • 2D. Property, plant and equipment
    • 2E. Investments
    • 2F. Intangible assets
    • 2G. Payables and accrued liabilities
    • 2H. Long-term debt
    • 2I. Equity
    • 2J. Revenue recognition
    • 2K. Stock compensation (Share-based payment)
    • 2L. Income taxes
    • 3A. Accounting changes and error corrections
    • 3B. Business combinations
    • 3C. Contingencies and commitments
    • 3D. Derivatives and hedge accounting
    • 3E. Foreign currency transactions and translation
    • 3F. Leases
    • 3G. Nonreciprocal transfers
    • 3H. Research and development costs
    • 3I. Software costs
    • 3J. Subsequent events
    • 3K. Fair value measurements
    • 4. State and Local Governments
    • Current assets
    • IFRS
    • Pension
    • Principal standards
    • Ratio
  • REG
    • 1A. Ethics and responsibilities in tax practice
    • 1B. Licensing and disciplinary systems
    • 1C. Federal tax procedures
    • 1D. Legal duties and responsibilities
    • 2A. Agency
    • 2B. Contracts
    • 2C. Debtor-creditor relationships
    • 2D. Federal laws and regulations
    • 2E. Business structure
    • 3A. Acquisition and disposition of assets
    • 3B. Cost recovery (depreciation, depletion and amortization)
    • 3C. Gift taxation
    • 4A. Gross income (inclusions and exclusions)
    • 4B. Reporting of items from pass-through entities
    • 4C. Adjustments and deductions to arrive at adjusted gross income and taxable income
    • 4D. Passive activity losses
    • 4F. Filing status
    • 4G. Computation of tax and credits
    • 5A. Tax treatment of formation and liquidation of business entities
    • 5B. Differences between book and tax income (loss)
    • 5C. C corporations
    • 5D. S corporations
    • 5E. Partnerships
    • 5G. Trusts
    • 5H. Tax-exempt organizations
  • 会計トピックス
  • 日商簿記3級
  • 用語
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  • 現金と現金過不足 現金過不足の決算整理の処理 - 日商簿記3級
  • カエルでもわかる立替金と預り金の仕訳 具体例あり - 日商簿記3級
  • カエルでもわかる負債・前受金の仕訳 売掛金や売上との関係 仮受金との違い - 日商簿記3級
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