Cpa far - Study guides, Class notes & Summaries
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CPA FAR UPDATED Exam Questions and CORRECT Answers
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U.S. GAAP ComponentsA. The Financial Accounting Standards Board (FASB) 
Accounting Standards Codification comprise authoritative U.S. GAAP for publicly traded 
companies. 
B. Securities and Exchange Commission (SEC) pronouncements are also GAAP. 
American Institute of Certified Public Accountants (AICPA)The professional 
organization for participating CPAs. 
First 3 steps the FASB uses when issuing a new accounting standard1. Considers 
whether to add a project to its agenda in consultation...
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CPA FAR TOP Study Guide Exam Questions and CORRECT Answers
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Fundamental Characteristics of Accounting Information1. Relevance 
2. Reliability (faithful representation) 
Comprehensive IncomeNI + OCI 
Unrealized G/L AFS SecuritiesOCI: Not on income statement 
Unusual, frequent itemsNo separate disclosures 
Aspects of RelevancePredictive Value, Confirmatory Value, Materiality 
Aspects of ReliabilityComparability (consistency), verifiability, timeliness, 
understandability 
Single source of US GAAP
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CPA FAR Certification Exam Questions and CORRECT Answers
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Full Set of Financial Statements - Statement of Financial Position (the balance sheet) 
- Statement of Earnings (the income statement) 
- Statement of Comprehensive Income 
- Statement of Cash Flows 
- Statement of Changes in Owners' Equity 
Classified Balance Sheet Distinguishes current and non-current assets and liabilities 
Purpose and Use of Balance Sheet Shows types of assets and liabilities, shows financial 
risk, short term liquidity and long term solvency (potential growth) 
Limitation...
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CPA FAR Key PASSED Exam Questions and CORRECT Answers
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What comprises United States generally accepted accounting principles (GAAP)?The 
Financial Accounting Standards Board (FASB) Accounting Standards Codification comprise 
authoritative U.S. GAAP for publicly traded companies. Securities and Exchange 
Commission (SEC) pronouncements are also GAAP. 
What is the American Institute of Certified Public Accountants (AICPA)?The AICPA is 
the professional organization for participating CPAs. 
What are the first three steps the Financial Accounting St...
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Wiley CPA Far – Questions With Complete Answers
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Wiley CPA Far – Questions With Complete Answers
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CBC1501 Assignment 2 (ANSWERS) Semester 2 2024 - DISTINCTION GUARANTEED
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Well-structured CBC1501 Assignment 2 (ANSWERS) Semester 2 2024 - DISTINCTION GUARANTEED. (DETAILED ANSWERS - DISTINCTION GUARANTEED!).. QUESTION 1- GOOGLE DRIVE AND GOOGLE DOCS [5] 
For this question, you must provide 2 links: the Google Drive Folder and the Google Doc 
link as discussed below and in Online Class 7. Failure to follow instructions will result in 
a 0 for this assessment. 
i. You must use Google Docs to type out Assessment 2, a written assignment. You must 
create a folder called ...
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CPA FAR Exam Prep – Questions & Verified Answers
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CPA FAR Exam Prep – Questions & Verified Answers
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CPA FAR Questions With Verified Solutions
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CPA FAR Questions With Verified Solutions
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CPA FAR Exam – Questions With Correct Answers
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CPA FAR Exam – Questions With Correct Answers
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CPA FAR MNEMONICS - ACRONYMS AND STUDY TIPS!
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CPA FAR MNEMONICS - ACRONYMS AND STUDY TIPS!
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