Financial Reporting

Unit 1: External Financial Statements

U1-1-Concepts of Financial Accounting

U1-2 Statement of Financial Position

U1-3 Income Statment&OCI

U1-4 Statement of Changes in Equity and Equity Transactions

U1-5 Statement of Cash Flows (1)

U1-5 Statement of Cash Flows (2)

Study Unit 2: Measurement, Valuation, and Disclosure: Assets – Short-Term Items

U2-1 Accounts Receivable

U2-2 Inventory – Fundamentals

U2-3 Inventory — Cost Flow Methods

U2-4 Measurement of Inventory Subsequent to Initial Recognition 

Study Unit 3: Measurement, Valuation, and Disclosure: Assets – Long-Term Items

U3-1 Investments in Equity Securities

U3-2 Equity Method 

U3-3Investments in Debt Securities

U3-4 Property, Plant, and Equipment

U3-5 Intangible Assets 

Study Unit 4: Measurement, Valuation, and Disclosure: Liabilities

U4-1 Different Types of Expenses and Liabilities

U4-2 Leases

U4-3 Income Taxes

U4-4  Accounting for Bonds and Noncurrent Notes Payable

Unit 5: Revenue and Impairment Recognition

U5-1 Revenue from Contracts with Customers

U5-2 Recognition of Revenue over Time

U 5-3  Impairment and Disposal of Long-Lived Assets

Study Unit 6: Integrated Reporting

U6-1 Integrated Reporting, Integrated Thinking, and the Integrated Report 

U6-2 Fundamental Concepts of Integrated Reporting

U6-3 Guiding Principles and Content Elements of the Integrated Report

U6-4 Adoption of Integrated Reporting