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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:2022年2月12日2022年2月13日4. State and Local Governments

Governmental funds と Modified accrual basis 3 -Revenue の計上- USCPA

投稿者 uscpakaigai

Governmental accounting で…

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投稿日:2022年2月12日2022年2月13日4. State and Local Governments

Governmental funds と Modified accrual basis 2 -Budget の計上- USCPA

投稿者 uscpakaigai

Governmental accounting で…

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投稿日:2022年2月12日2022年5月1日4. State and Local Governments

Governmental funds と Modified accrual basis 1

投稿者 uscpakaigai

Governmental accounting で…

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投稿日:2022年2月12日2023年1月22日4. State and Local Governments

Governmental accounting - FundはGovernmental、Proprietary、Fiduciary

投稿者 uscpakaigai

州や市などが行う政府会計が Governmenta…

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投稿日:2022年2月11日2022年2月13日3K. Fair value measurements

Fair value measurement -Highest and best use - USCPA

投稿者 uscpakaigai

Fair value 、 公正価値。 Market…

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投稿日:2022年2月10日2023年1月3日3J. Subsequent events

Subsequent events -Balance sheet date で Exist ?

投稿者 uscpakaigai

Subsequent events 、後発事象。締…

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投稿日:2022年2月9日2022年2月12日3I. Software costs

Software

投稿者 uscpakaigai

ソフトウェア。Software に関する支出の計上…

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投稿日:2022年2月8日2022年2月12日3H. Research and development costs

Research and Development -研究開発費はExpense

投稿者 uscpakaigai

R&D、研究開発費。 Research ……

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投稿日:2022年2月7日2022年2月13日3G. Nonreciprocal transfers

Voluntary health and welfare -Functional classificationはProgram expenseとSupport expense- USCPA

投稿者 uscpakaigai

Voluntary health and welf…

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投稿日:2022年2月7日2022年2月13日3G. Nonreciprocal transfers

Colleges and universities の Statements -Scholarships(奨学金)はTuition waiver- USCPA

投稿者 uscpakaigai

 Colleges and universitie…

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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
  • FRB、QT(量的引き締め)を緩和、Treasuries のRedemption Cap を縮小【2025年3月の FOMC】
  • 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
  • カエルでもわかる資産・前払金の仕訳 前渡金・前払費用・仮払金との違い - 日商簿記3級
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