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• name: keywords content: GAAP, U.S. GAAP, FASB, AICPA, GAAP in the United States
• name: description content: GAAP, U.S. GAAP, FASB, AICPA, Generally Accepted Accounting Principles in the United States
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• http://cpaclass.com/gaap-accounting-standards/gaap-codification-index.htm
• FASB Integrated Various Sources of U.S. GAAP into the Codification of Accounting Standards (Effective July 1, 2009)
• U.S. GAAP Codification Updates in 2011
• Ratios for Financial Statement Analysis
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• http://accountinginfo.com/study/accounting-01.htm
• https://accountingstudy.com/accounting-courses/principles-of-accounting/principles-of-accounting-index.htm
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• https://accountinginfo.com/study/accounting-01.htm
• https://accountingtermsdictionary.com/accounting-terms-dictionary/terms-index.htm
• Accounting Changes and Error Corrections, ASC 250
• Accounting Equation
• Accounting Journal Entries
• Accounts Receivable
• Accrual Basis Accounting
• Accruals and Deferrals
• Adjusting Entries
• Assumptions of Financial Reporting
• Balance Sheet, ASC 210
• Bank Reconciliation
• Capitalized Advertising Costs, ASC 340
• Cash and Cash Equivalents
• Characteristics of Useful Information
• Classification of Assets
• Classification of Liabilities
• Classified Balance Sheet
• Classified Balance Sheet Practice
• Closing Journal Entries
• Codification of U.S. GAAP, ASC 105
• Components of Stockholders' Equity
• Comprehensive Income, ASC 220
• Cost Method Investments, ASC 325
• Debits and Credits
• Earnings per Share, ASC 260
• Elements of Balance Sheet
• Elements of Financial Statements
• Elements of Income Statement
• Equity Method, ASC 323
• Extraordinary and Unusual Items, ASU 2015-01
• Forms of Business Organizations
• Generally Accepted Accounting Principles (GAAP)
• Generally Accepted Accounting Principles, ASC 105
• Goodwill and Other, ASC 350
• Income Statement, ASC 225
• Income Statement, Extraordinary and Unusual Items, ASC 225
• Intangibles Other than Goodwill, ASC 350
• Interim Reporting, ASC 270
• Internal-Use Software, ASC 350
• Inventory, ASC 330
• Investments – Equity Method and Joint Ventures, ASC 323
• Investments in Debt and Equity Securities
• Investments-Debt and Equity Securities, ASC 320
• Liquidity and Solvency Ratios
• Multiple Step Income Statement Practice
• Net Income
• Nonoperating Income and Expenses
• Notes Receivable
• Offsetting, ASC 210
• Operating Expenses
• Overview of Investments in Other Entities, ASC 320
• Presentation of Financial Statements, ASC 205
• Presentation of Financial Statements, Discontinued Operations, ASC 205
• Profitability and Activity Ratios
• Property, Plant and Equipment, ASC 360
• Real Estate Sales, ASC 360
• Receivables
• Research and Development Costs
• Statement of Cash Flows, ASC 230
• Steps of Accounting Cycle
• The Objective of Accounting
• Transfers of Securities: Between Categories, ASC 320
• Types of Business Activities
• Types of Financial Statements
• Users of Accounting Information
• Website Development Costs, ASC 350
• Computer-Based Uniform CPA Examination - Frequently Asked Questions
• Web site to schedule a Computer-Based CPA Exam and locate a test center
• Uniform CPA Examination Candidate Bulletin
• FASB Statements: Summaries and Status (No. 1 - No. 168)
• Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (June 2009)
• Statement No. 167, Amendments to FASB Interpretation No. 46(R) (June 2009)
• Statement No. 166, Accounting for Transfers of Financial Assets: an amendment of FASB Statement No. 140 (June 2009)
• Statement No. 165, Subsequent Events (May 2009)
• Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions: Including an amendment of FASB Statement No. 142 (April 2009)
• Public Company Accounting Oversight Board (PCAOB) created by the Sarbanes-Oxley Act of 2002
• PCAOB Auditing Standard No. 7, Engagement Quality Review
• PCAOB Auditing Standard No. 6, Evaluating Consistency of Financial Statements
• PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements
• PCAOB Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist
• PCAOB Auditing Standard No. 3, Audit Documentation
• PCAOB Auditing Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board
• I am a Foreign Student. Can I Become a CPA in the U.S.?
• States Where Foreign Candidates Can Apply For the CPA Exam
• Becker CPA Review
• https://www.aicpa.org/Advocacy/State/StateContactInfo/Pages/StateContactInformation.aspx
• State Boards of Accountancy
• California Board of Accountancy
• New Jersey State Board of Accountancy
• New York State Board for Public Accountancy
• Texas State Board of Public Accountancy
• Virginia State Board of Accountancy
• National Association of State Boards of Accountancy
• California Society of CPAs
• Michigan Association of CPAs
• New Jersey Society of CPAs
• New York State Society of CPAs
• Pennsylvania Institute of CPAs
• Texas Society of CPAs
• Virginia Society of CPAs
• Washington Society of CPAs
• 105  GAAP Hierarchy
• 105  GAAP History
• 205  Presentation of Financial Statements
• 205-20 Discontinued Operations
• 210  Balance Sheet
• 210-20 Offsetting
• 220  Comprehensive Income
• 225  Income Statement
• 225-20 Extraordinary and Unusual Items
• 230  Statement of Cash Flows
• 250  Accounting Changes and Error Corrections
• 260  Earnings per Share
• 270  Interim Reporting
• 310  Impairment of a Loan
• 320  Investment Securities
• 320  Other-Than-Temporary Impairments, FSP FAS 115-2
• 320-10-05 Overview of Investments in Other Entities
• 320-10-35 Reclassification of Investments in Securities
• 323-10 Equity Method Investments
• 323-30 Investments in Partnerships and Joint Ventures
• 325-20 Cost Method Investments
• 330  Inventory
• 340-20 Capitalized Advertising Costs
• 350-20 Goodwill
• 350-30 Intangibles Other than Goodwill
• 350-40 Internal-Use Software
• 350-50 Website Development Costs
• 360  Property, Plant and Equipment
• 360-20 Real Estate Sales
• 410  Asset Retirement and Environmental Obligations
• 420  Exit or Disposal Cost Obligations
• 450  Contingencies
• 450-20 Loss Contingencies
• 450-30 Gain Contingencies
• 480  Redeemable Financial Instruments
• 505-20 Stock Dividends, Stock Splits
• 505-30 Treasury Stock
• 605  SEC Staff Accounting Bulletin, Topic 13
• 605-25 Revenue Recognition - Multiple Element Arrangements
• 715-30 Defined Benefit Plans - Pension
• 718  Share-Based Payment
• 730  Research and Development
• 730-20 Research and Development Arrangements
• 805  Business Combinations 
• 810  Consolidation
• 810  Noncontrolling Interests
• 810  Consolidation of Variable Interest Entities, SFAS 167
• 815  Derivatives and Hedging Overview
• 820  Fair Value Measurements 
• 820  Fair value when the markets are not active, FSP FAS 157-4
• 825  Fair Value Option
• 830  Foreign Currency Matters
• 830-20 Foreign Currency Transactions
• 830-30 Translation of Financial Statements
• 835  Interest
• 835-20 Capitalization of Interest
• 835-30 Imputation of Interest
• 840  Leases
• 840-20 Operating Leases
• 840-30 Capital Leases
• 840-40 Sale-Leaseback Transactions
• 845  Nonmonetary Transactions
• 855  Subsequent Events
• 860-20 Sale of Financial Assets, SFAS 166
• 860-50 Servicing Assets and Liabilities, SFAS 156
• 985-20 Costs of software to be sold
• Inventory Valuation Methods
• Depreciation Methods
• Revenue Recognition Principle
• Accrual Basis vs. Cash Basis Accounting
• Basics of Journal Entries
• Overview of Financial Statements
• Copyright
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