11/24 FAR 超多考点回忆，希望对末班车考生有帮助

kevin

希望对赶这个窗口末班车的同学有用
SIM：
Fund activity and gov-wide financial statement work paper eliminating entry;
Bond issue journal entry;
Research: Competitor employee strike;
Fund categorize;
IFRS Business Combination, 包括算goodwill;
Marketable security transaction (investor);
Fixed asset investment journal entry.

MCQ:
Segment report， 哪些是不report的；
TDR，哪个不属于TRD;
ARO计算gain or loss;
% of completion method计算revenue;
Equity security 10K
FASB的private corporation committee;
Personal financial statement asset按什么顺序present;
IFRS accounting principle change comparative statement presented；
Bond proceeds gov JE;
Non-monetary exchange算building cost (basis);
IFRS R& D;
IFRS fixed asset impairment loss(under cost method);
Treasury stock purchase;
Loss on disposal JE;
Intercompany machine sale depreciation expense;
Doubtful accounts analysis 算ending A/R;
IFRS inventory valuation;
Gross method 算COGS;
Depreciation estimate change
IFRS cost model revaluation;
Capitalized interest计算不难;
Executory cost 选项计算;
Statement of changes in net assets available for benefit, 问用什么value，fair value, historical cost etc.;
Function currency 和report currency, A&L用什么rate，GAAP & IFRS；
DTL 2题；
Non cash investing and financing activities, gov 和commercial accounting各出现一题；
Fund balance/net position
Proprietary fund cash flow；
Contingency；
Fair value option 3 level；
Property tax receivable问revenue；
Donated service加总。

mangrad

谢谢。谢谢分享。