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Additional resources for Accounting - Asset Valuation, Profit Measurement & The Underlying Accounting Concepts

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Financial statements of employee benefit plans/trusts II. Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27%–33%) A. Cash and Cash Equivalents B. Receivables C. Inventory D. Property, Plant, and Equipment E. Investments 1. Financial assets at fair value through profit or loss 2. Available-for-sale financial assets 3. Held-to-maturity investments 4. Joint ventures 5. Equity method investments (investments in associates) 6. Investment property F.

After taking the examination 1. Retain the Confirmation of Attendance form issued after the examination because it provides valuable contact information. 2. Report any examination incidents/concerns in writing, even if the issues were already reported to test center staff. 3. org. HAVE YOU MADE YOUR COMMITMENT? Chapter 5: Exam Content Overview This chapter is written to help you review intermediate and advanced accounting (financial accounting) for the Financial Accounting and Reporting section of the exam.

Content Specification Outlines (CSOs) The Financial Accounting and Reporting section tests knowledge and understanding of the financial reporting framework used by business enterprises, not-for-profit organizations, and governmental entities. The financial reporting frameworks that are included in this section are those issued by the standard setters identified in the references to these CSOs, which include standards issued by the Financial Accounting Standards Board, the International Accounting Standards Board, the US Securities and Exchange Commission, and the Governmental Accounting Standards Board.

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