TY - BOOK TI - Wiley CPAexcel® exam review focus notes : : financial accounting and reporting SN - 9781119848608 U1 - 657.73076 W64 23 PY - 2022/// CY - Hoboken, New Jersey PB - John Wiley & Sons, Inc. KW - Accountants Certification KW - Examinations KW - Study guides. KW - Accounting KW - Examinations KW - Study guides KW - United States KW - Financial statements N1 - Includes index. "Wiley Efficient Learning."; Financial accounting standards board (FASB) Fair value framework General-purpose financial statements Public company reporting topics (SEC, EPS, Interim, and Segment) Financial statements of employee benefit plans Special purpose frameworks Cash and cash equivalents Accounts receivable-accounting and reporting Inventory Property, plant, and equipment Nonmonetary exchanges Investments Intangible assets Payables and accrued liabilities Long-term debt (financial liabilities) Equity Revenue recognition Share-based payments Income taxes Accounting changes and error corrections Business combinations Financial instruments Foreign currency-denominated transactions Leases Not-for-profit organizations Special industries: health care and colleges State and local government concepts Format and content of comprehensive annual financial report (CAFR) Typical items and specific types of transactions and events; CBA; Bachelor of Science in Accountancy ER -