Table
of Contents
IV. Steps
to Determine Whether There Is a Business
Step 2: FrameworkInputs, Substantive Processes,
and Other Considerations
VII. Allocation
of Goodwill for Tax Purposes- Trade or Business Requirements
Chapter 1 - Section 1 Review Questions
V. Examples
of Application of ASU 2017-04
Chapter 2 - Section 2 Review Questions
ASU 2014-02- Private Company Accounting
Alternative
Chapter 2 - Section 3 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 4
II.
Basic Concepts of ASU 2016-02
Chapter 3 - Section 4 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 5
III. Scope
and Scope Exceptions
Chapter 3 - Section 5 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 6
A. Lease
Classification Lessee
B. Initial
Measurement of Lease Lessee
E. Lease
Term and Purchase Options Lessee
F. Subsequent
Reassessment of Lease Elements Lessee
H. Subsequent
Measurement and Accounting for Leases Lessee
I. Other
Recognition and Measurement Issues Lessees
J. Financial
Statement Presentation Matters Lessee
Chapter 3 - Section 6 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 7
B. Accounting
for Sales-Type Lease- Lessor
C. Accounting
for a Direct Financing Lease
D. Accounting
for Operating Leases Lessor
Chapter 3 - Section 7 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 8
VII. Transition
and Effective Date Information
VIII. Leases:
Sale and Leaseback Transactions
IX. Leases:
Leveraged Lease Arrangements
Chapter 3 - Section 8 Review Questions
Chapter 3 - ASU 2016-02: Leases (Topic 842) -
Section 9
X. Impact
of Changes to Lease Accounting
XI. Impact
of Lease Changes on Nonpublic Entities
XII. Other
Considerations Dealing with Financial Covenants
XIII. Avoiding
the New Lease Standard
Chapter 3 - Section 9 Review Questions
Chapter 4 - Section 10 Review Questions
Chapter 4 - Section 11 Review Questions
Chapter 4 - Section 12 Review Questions
VII. Effective
Date and Transition ASU 2016-01
Chapter 4 - Section 13 Review Questions
Chapter 4 - Section 14 Review Questions
Chapter 5 - Impact of Tax Cuts and Jobs Act on
GAAP and Financial Reporting General - Section 15
I. GAAP
Impact of Tax Changes Made by the Tax
Cuts and Jobs Act
A. Tax
Rate Change Impact on Deferred Income Taxes
C. Revaluing
Deferred Tax Assets from NOLs
D. Impact
of Indefinite NOL Carryover Period on Deferred Tax Asset Valuation Accounts
Chapter 5 - Section 15 Review Questions
Chapter 5 - Impact of Tax Cuts and Jobs Act on
GAAP and Financial Reporting General - Section 16
E. Accounting
for the Change from S to C Corporation
F. New
Limitation on Interest Deduction
G. Elimination
of Like-Kind Exchanges on Personal Property
H. Accounting
for Bonus and Section 179 Depreciation in GAAP Financial Statements
I. Overall
Impact of Reduction in Tax Rate on SEC Companies
Chapter 5 - Section 16 Review Questions
Chapter 5 - Impact of Tax Cuts and Jobs Act on
GAAP and Financial Reporting General - Section 17
J. SEC
Staff Accounting Bulletin (SAB) No. 118
A. Deferred
Tax Asset Recorded on Other Carryovers
B. Presentation
of Tax Benefit of NOL Carryover
C. Presenting
Deferred Tax Assets and Liabilities on the Balance SheetFASBs ASU 2015-17
D. Fixing
the Disclosures in Uncertain Tax Positions for Nonpublic Entities
Chapter 5 - Section 17 Review Questions
Chapter 6 - Current Developments: Accounting and
Financial Reporting - Section 18
I. Latest
Developments on the Accounting Front
A. Significant
GAAP Changes in 2018 and Beyond
B. FASB
Starts Up Financial Performance Reporting Project
Chapter 6 - Section 18 Review Questions
Chapter 6 - Current Developments: Accounting and
Financial Reporting - Section 19
D. Sustainability
Standards Is a Hot Issue
E. The
Politics of Disclosures
F. Extraordinary
Items are Gone
Chapter 6 - Section 19 Review Questions
Chapter 6 - Current Developments: Accounting and
Financial Reporting - Section 20
G. Accounting,
Auditing and Tax Issues Related to Marijuana
H. Order
of Placement of Financial Statements.
Chapter 6 - Section 20 Review Questions
Chapter 6 - Current Developments- Accounting and
Financial Reporting - Section 21
II. Accounting
Standards Updates (ASUs)
ASU 2015-17: Income Taxes (Topic 740) Balance
Sheet Classification of Deferred Taxes
ASU 2015-11: Inventory (Topic 330) Simplifying
the Measurement of Inventory
Chapter 6 - Section 21 Review Questions
CPASelfstudy.com
Course Evaluation