USCPA　米国公認会計士

FREDA・M

FAR　筆記

Financial Statements
l  Balance Sheet
l  Assets
l  Liabilities
l  Equity
Income Statement
l  Revenues
l  Expenses
l  Net Income
Statement of Cash Flows
l  Cash Flows from Operating Activities
l  Cash Flows from Investing Activities
l  Cash Flows from Financing Activities
Financial Statement Analysis
1.         Ratio Analysis
l  Liquidity Ratios
l  Solvency Ratios
l  Profitability Ratios
l  Efficiency Ratios
2.         Trend Analysis
3.         Common-Size Analysis
Generally Accepted Accounting Principles (GAAP)
l  Historical Cost Principle
l  Revenue Recognition Principle
l  Matching Principle
l  Conservatism Principle
International Financial Reporting Standards (IFRS)
l  IFRS vs. GAAP
l  Key Differences between IFRS and GAAP
Business Combinations & Consolidation
1.         Types of Business Combinations
l  Mergers
l  Acquisitions
l  Consolidations
Consolidated Financial Statements
l  Elimination of Intercompany Transactions
l  Adjustments for Minority Interests

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