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FAR Surgent CORE Supplemental Course
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🚀 Start Here: Welcome, Course Resources & Success Tips
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🚀Introduce Yourself1 Topic
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🚀Start Strong: Master the Basics Before You Advance.20 Topics|9 Quizzes
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🎥Basics of Accounting: T Accounts
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🎙️Basics of Accounting: T Accounts
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🎥Adjusting Accounting Entries BC
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🎙️Adjusting Accounting Entries
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🎥Example: Adjusting Entries 1 Solved by P. Farhat
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🎥Example: Adjusting Entries 2 Solved by P. Farhat
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🎥Example: Adjusting Entries 3 Solved by P. Farhat
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🎥Financial Statements
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🎙️Financial Statements
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🎥Closing Entries
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🎙️Closing Entries
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🎥Example: Closing Entries by P. Farhat
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🎥Cash Basis Accounting
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🎙️Cash Basis Accounting
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🎥Cash to Accrual Solved by P. Farhat
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🎥Cash to Accrual CPA Simulation
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🎥Cash to Accrual and adjusting Entries CPA Exam Practice Questions
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🎥Reversing Entries
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🎥Statement of Retained Earnings & Statement of Changes in Equity
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🎥Retained Earnings Example solved by P. Farhat
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🎥Basics of Accounting: T Accounts
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🎥🎯AICPA Video Solutions for FAR MCQs and Simulations18 Topics|2 Quizzes
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🎥Understand the 4 Types of Simulations
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AICPA FAR 2024 MCQs Part 1
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AICPA FAR 2024 MCQs Part 2
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🎥FAR AICPA 2024: Simulations # 1 EPS
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🎥# 1 FAR Video Simulation
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🎥# 2 FAR Video Simulation
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🎥# 3 FAR Video Simulation
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🎥# 4 FAR Video Simulation
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AICPA 2025 FAR MCQS Video Solution
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AICPA 2025 Video Simulation # 1: Inventory Related
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AICPA 2025 Video Simulation # 2: Accounting for Long Term Contract
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🎥Previously released MCQs by AICPA | CPA Exam FAR Part 1
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🎥Previously released MCQs by AICPA | CPA Exam FAR Part 2
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🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 3
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🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 4
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🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 5
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🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 6
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🎥Practice CPA exam FAR Questions | Released by AICPA CPA Exam FAR
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🎥Understand the 4 Types of Simulations
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💡FAR 1A1: Balance Sheet9 Topics|1 Quiz
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🎥Balance Sheet Overview
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🎙️Balance Sheet Overview
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🎥Balance Sheet: The Assets
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🎙️Balance Sheet: The Assets
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🎥Balance Sheet: Liabilities and Equity
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🎙️Balance Sheet: Liabilities and Equity
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🎥Balance Sheet from A to Z solved by P. Farhat
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🎥Supplemental Disclosures: Balance Sheet
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🎙️Supplemental Disclosures: Balance Sheet
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🎥Balance Sheet Overview
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💡FAR 1A2: Income Statement17 Topics|5 Quizzes
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🎥Uses and Limitations of Income Statement
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🎙️Uses and Limitations of Income Statement
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🎥Income Statement Content, Format & Elements
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🎙️Income Statement Content, Format & Elements
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🎥CPA Exam Questions About the Income Statement Solved by P. Farhat
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🎥Unusual Gains/Losses & Noncontrolling Interest
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🎙️Unusual Gains/Losses & Noncontrolling Interest
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🎥Exercise: Income Statement
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🎥Discontinued Operations
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🎙️Discontinued Operations
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🎥Discontinued Operation: Impairment Loss
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🎙️Discontinued Operation: Impairment Loss
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🎥Discontinued Operations CPA Exam Question Solved by Farhat
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🎥Foreign Currency Transactions
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🎙️Foreign Currency Transactions
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🎥Foreign Currency Exchange Transaction
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🎥CPA Exam questions: Foreign Currency Transactions
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🎥Uses and Limitations of Income Statement
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🎯Comprehensive Test: Discontinued Operations1 Topic|1 Quiz
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💡FAR 1A3: Statement of Comprehensive Income7 Topics|1 Quiz
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🎯Comprehensive Test: Comprehensive Income + AICPA Questions1 Topic|1 Quiz
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💡FAR 1A4: Statement of Changes in Equity1 Topic|2 Quizzes
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💡FAR 1A5 Statement of Cash Flows15 Topics|7 Quizzes
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🎥Introduction to the Statement of Cash Flows
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🎙️Introduction to the Statement of Cash Flows
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🎥Example: Cash Flows Categories
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🎙️Example: Cash Flows Categories
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🎥How to prepare the Operating Section Statement of Cash Flows
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🎙️How to prepare the Operating Section Statement of Cash Flows
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🎥Cash Flow Statement - Special Issues
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🎙️Cash Flow Statement – Special Issues
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🎥CPA Question SCF
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🎥Exercise Preparing Statement of Cash Flows - Indirect Method
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🎥Investing section Statement of Cash Flows
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🎙️Investing section Statement of Cash Flows
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🎥Financing section Statement of Cash Flows
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🎙️Financing section Statement of Cash Flow
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🎥Statement of Cash Flows: Comprehensive Example
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🎥Introduction to the Statement of Cash Flows
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🎯Test: Statement of Cash Flows + AICPA Questions1 Quiz
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💡FAR 1A6: Consolidated Financial Statements20 Topics|4 Quizzes
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🎥Business Combinations: Acquisition Method FAR
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🎙️Business Combinations: Acquisition Method
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🎥Elimination of the Investment in the Subsidiary
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🎙️Elimination of the Investment in the Subsidiary
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🎥Acquisition Goodwill Example
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🎥Business Combination Goodwill Question
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🎥Eliminating Entries: Balance Sheet Items
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🎙️Eliminating Entries: Balance Sheet Items
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🎥Intercompany Transactions: Non Depreciable Assets
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🎙️Intercompany Transactions: Non Depreciable Assets
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🎥Intercompany Transactions: Depreciable Fixed Assets
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🎙️Intercompany Transactions: Depreciable Fixed Assets
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🎥Intercompany Transactions: Inventory Transactions
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🎙️Intercompany Transactions: Inventory Transactions
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🎥Intercompany Transactions Bonds Payable
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🎙️Intercompany Transactions Bonds Payable
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🎥Consolidated Financial Statements Explained + Example
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🎙️Consolidated Financial Statements Explained + Example
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🎥CPA Questions Basic Consolidation
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🎥Consolidated Financial Statements Exercise
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🎥Business Combinations: Acquisition Method FAR
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🎯Test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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💡FAR 1A7: Notes to Financial statements2 Topics
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💡FAR 1B: Nongovernmental Not-For-Profit Entities14 Topics|2 Quizzes
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🎥Introduction to Not For Profit Accounting | Statement of Financial Postilion
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🎙️Introduction to Not For Profit Accounting | Statement of Financial Postilion
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🎥Statement of Activities
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🎙️Statement of Activities
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🎥Statement of Cash Flows
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🎙️Statement of Cash Flows
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🎥Contribution Revenue for Not For Profit | Pledges
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🎙️Contribution Revenue for Not For Profit | Pledges
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🎥Contribution of services
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🎙️Contribution of services
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🎥Donated Material | Donated Assets | Special Events
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🎙️Donated Material | Donated Assets | Special Events
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🎥Accounting for Expenses at Not For Profit Accounting | Example
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🎙️Accounting for Expenses at Not For Profit Accounting | Example
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🎥Introduction to Not For Profit Accounting | Statement of Financial Postilion
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🎯Comprehensive Test: Not For Profit AICPA Questions1 Quiz
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💡FAR 1C: State and Local Government Concepts22 Topics|4 Quizzes
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🎥Introduction to Governmental Accounting
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🎙️Introduction to Governmental Accounting
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🎥Objective of Financial Reporting for State and Local Governments
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🎙️Objective of Financial Reporting for State and Local Governments
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🎥Governmental Accounting Standards Board (GASB)
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🎙️Governmental Accounting Standards Board (GASB)
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🎥What is Fund Accounting?
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🎙️What is Fund Accounting?
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🎥Governmental Funds
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🎙️Governmental Funds
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🎥Proprietary Funds
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🎙️Proprietary Funds
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🎥Fiduciary Funds
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🎙️Fiduciary Funds
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🎥Example: Governmental Fund
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🎥Fund accounting example: CPA Exam Simulation
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🎥Elements of Governmental Financial Statements
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🎙️Elements of Governmental Financial Statements
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🎥Modified Accrual Accounting
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🎙️Modified Accrual Accounting
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🎥Example: Modified Basis Vs Cash Vs Full Accrual
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🎥Example Modified Vs. Gov. Wide
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🎥Introduction to Governmental Accounting
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🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
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💡FAR 1D: - Public Company Reporting Topics15 Topics|5 Quizzes
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🎥Basic Earnings Per Share (EPS)
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🎙️Basic Earnings Per Share (EPS)
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🎥CPA Exam Simulation: Basic EPS Earnings Per Share
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🎥CPA Exam Simulation: Computing Average Number of Shares Outstanding
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🎥Diluted EPS: If-converted Method for Convertible Securities
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🎙️Diluted EPS: If-converted Method for Convertible Securities
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🎥Basic & Diluted EPS Exercises: Convertible Bonds
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🎥 Diluted EPS: Treasury Method for Options & Warrants
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🎙️Diluted EPS: Treasury Method for Options & Warrants
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🎥CPA Exam Questions: EPS Earnings Per Share
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🎥CPA Exam Simulation: EPS Earnings Per Share
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🎥CPA Exam Simulation Diluted EPS Earnings Per Share
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🎥Comprehensive Example: Triple K Corp EPS
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🎥SEC Reporting Requirements
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🎙️SEC Reporting Requirements
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🎥Basic Earnings Per Share (EPS)
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🎯Comprehensive Test: Public Company Reporting Topics1 Topic|2 Quizzes
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💡FAR 1E: Special purpose frameworks4 Topics
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💡FAR 1F: Financial Statement Ratios and Performance Metrics17 Topics|5 Quizzes
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🎥Introduction of Financial Statement Analysis
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🎙️Introduction of Financial Statement Analysis
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🎥Activity Ratios
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🎙️Activity Ratios
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🎥Liquidity Ratios
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🎙️Liquidity Ratios
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🎥Vertical and Horizontal Analysis
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🎙️Vertical and Horizontal Analysis
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🎥Solvency Ratios
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🎙️Solvency Ratios
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🎥Market/Investor Ratios
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🎙️Market/Investor Ratios
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🎥Profitability Ratios
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🎙️Profitability Ratios
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🎥CPA Exam Questions: Balance Sheet & Ratios
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🎥Flexible Budget and Performance Analysis
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🎙️Flexible Budget and Performance Analysis
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🎥Introduction of Financial Statement Analysis
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💡FAR 2A: Cash and cash equivalents5 Topics|5 Quizzes
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💡FAR 2B Trade receivables17 Topics|5 Quizzes
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🎥Trade Receivable, Notes Receivable and non Trade Receivable
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🎙️Trade Receivable, Notes Receivable and non Trade Receivable
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🎥Direct Write off Method
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🎙️Direct Write Off Method
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🎥Allowance for Doubtful Accounts
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🎙️Allowance for Doubtful Accounts
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🎥CPA Exam Questions: Bad Debt Expense
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🎥Notes Receivable
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🎙️Notes Receivable
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🎥CPA Exam Question: Valuing Notes Receivable
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🎥CPA Exam Questions: Bad Debt Expense
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🎥Fair Value Option for Notes Receivable
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🎙️Fair Value Option for Notes Receivable
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🎥Pledging Receivables
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🎙️Pledging Receivables
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🎥Selling (factoring) Receivables
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🎙️Selling (factoring) Receivables (FAR)
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🎥Trade Receivable, Notes Receivable and non Trade Receivable
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🎯Comprehensive Test: Cash and Receivables + AICPA Questions2 Topics|2 Quizzes
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💡FAR 2C: Inventory29 Topics|12 Quizzes
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🎥Inventory: Perpetual and Periodic
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🎙️Inventory: Perpetual and Periodic
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🎥Example: Periodic Inventory Method - Gross and Net Methods
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🎥Cost of Inventory: FOB Shipping and Destination
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🎙️Cost of Inventory: FOB Shipping and Destination
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🎥Inventory Errors
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🎙️Inventory Errors
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🎥Product Cost and Period Cost
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🎙️Product Cost and Period Cost
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🎥Cost Flow Assumptions - FIFO, LIFO and Weighted Average
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🎙️Cost Flow Assumptions - FIFO, LIFO and Weighted Average
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🎥Example: FIFO, LIFO, Average method: Periodic & Perpetual YT
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🎥CPA Exam Practice Questions : Inventory FIFO LIFO
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🎥CPA Exam Simulation: Error Periodic Inventory System
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🎥Dollar Value LIFO
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🎙️Dollar Value LIFO
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🎥Example: Dollar Value LIFO
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🎥Exercise/Simulation: Example Dollar Value LIFO
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🎥Lower of Cost or Net Realizable Value
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🎙️Lower of Cost or Net Realizable Value
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🎥Lower of Cost (LCM)
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🎙️Lower of Cost (LCM)
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🎥CPA Exam Simulation: Lower of Cost or Market LCM
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🎥Relative Sales Value Method Lump Sum Purchase
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🎙️Relative Sales Value Method Lump Sum Purchase
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🎥Purchase Commitment
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🎙️Purchase Commitment
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🎥Estimating Inventory Using Gross Profit
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🎥Example: Gross Profit Method for Inventory
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🎥Inventory: Perpetual and Periodic
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🎯Test: Inventory + AICPA Questions1 Topic|1 Quiz
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💡FAR 2D: Property, Plant, and Equipment28 Topics|11 Quizzes
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🎥Property Plant and Equipment
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🎥Interest Capitalization
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🎙️Interest Capitalization
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🎥CPA Exam Questions & Simulations: Interest Capitalization
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🎥Interest Capitalization Exercise
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🎥Valuation of Property, Plant, and Equipment
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🎙️Valuation of Property, Plant, and Equipment
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🎥Depreciation Methods
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🎙️Depreciation Methods
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🎥Partial Year Depreciation
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🎙️Partial Year Depreciation
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🎥Example: Partial Year Depreciation
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🎥Depreciation Revision of Estimates
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🎙️Depreciation Revision of Estimates
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🎥Group Depreciation
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🎙️Group Depreciation
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🎥Depletion Expense
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🎙️Depletion Expense
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🎥Example: Depletion Expense
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🎥MACRS IRS Vs GAAP Depreciation
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🎙️MACRS IRS Vs GAAP Depreciation
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🎥Costs Subsequent to Acquisition
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🎙️Costs Subsequent to Acquisition
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🎥Disposition of Property, Plant, and Equipment
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🎙️Disposition of Property, Plant, and Equipment
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🎥Impairment Losses
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🎙️Impairment Losses
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🎥Example: Asset Impairment Uber
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🎥Property Plant and Equipment
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🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions1 Topic|1 Quiz
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💡FAR :2 E1: Financial Assets at Fair Value4 Topics|2 Quizzes
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💡FAR :2 E2 - Financial Assets at Amortized Cost18 Topics|6 Quizzes
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🎥Trading Securities FV via IS
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🎙️Trading Securities FV via IS
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🎥Held to Maturity, Investment in Debt Securities
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🎙️Held to Maturity, Investment in Debt Securities
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🎥Available for Sale Debt Securities FV via OCI
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🎙️Available for Sale Debt Securities FV via OCI
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🎥CPA Exam Questions: Fair Value Adjustment
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🎥CPA exam questions Trading and Available for Sale
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🎥Impairment of Value of Debt Investment CECL
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🎙️Impairment of Value of Debt Investment CECL
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🎥Statement of Comprehensive Income and Reclassification Adjustment
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🎙️Statement of Comprehensive Income and Reclassification Adjustment
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🎥Investment Reclassification
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🎙️Investment Reclassification
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🎥CPA Simulation: Fair Value Adjustment and Reclassification
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🎥CPA Exam Questions: AFS Bonds
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🎥Disclosures for Investments +ppt
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🎙️Disclosures for Investments
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🎥Trading Securities FV via IS
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💡FAR :2 E3 - Equity Method Investments5 Topics|3 Quizzes
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🎯CT Marketable Securities and Investments: 11 AICPA Questions1 Quiz
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💡FAR 2F - Intangible Assets6 Topics|3 Quizzes
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🎯Comprehensive Test: Intangibles Assets and Software Cost1 Topic|1 Quiz
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💡FAR - 2G: Payables and accrued Liabilities14 Topics|4 Quizzes
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🎥Current Liabilities: Accounts and Notes Payable
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🎙️Current Liabilities: Accounts and Notes Payable
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🎥Current Liabilities: Various Liabilities
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🎥Current Liabilities: Payroll Liabilities
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🎙️Current Liabilities: Payroll Liabilities
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🎥Example Payroll Liabilities
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🎥Current Portion of Long Term Debt
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🎥Short-Term Obligations Expected to Be Refinanced
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🎙️Short-Term Obligations Expected to Be Refinanced
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🎥Asset Retirement Obligation
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🎙️Asset Retirement Obligation
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🎥Example: Asset Retirement Obligation (ARO)
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🎥Exit Disposal
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🎙️Exit Disposal
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🎥Current Liabilities: Accounts and Notes Payable
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🎯Comprehensive Test: Payables and contingencies1 Quiz
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💡FAR 2H - Long-Term Debt (Financial Liabilities)44 Topics|7 Quizzes
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🎥Time Value of Money: Simple vs. Compounding. APR vs. EAR
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🎙️Time Value of Money: Simple vs. Compounding. APR vs. EAR (FAR)
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🎥Present Value and Future Value of a Single Amount
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🎙️Present Value and Future Value of a Single Amount
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🎥Future Value of Ordinary Annuity and Annuity Due
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🎙️Future Value of Ordinary Annuity and Annuity Due
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🎥Present Value of Annuity (N)
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🎙️Present Value of Annuity (N)
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🎥Present Value Bond Calculation (Issuance Price)
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🎙️Present Value Bond Calculation (Issuance Price)
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🎥Deferred Annuity
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🎙️Deferred Annuity
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🎥MCQ about annuities
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🎥Introduction to Bonds: Effective Methods
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🎙️Introduction to Bonds: Effective Methods
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🎥Bonds: Straight Line Method
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🎙️Bonds: Straight Line Method
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🎥Example: Bond Issue at Par
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🎥Example: Bond Issue at Discount
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🎥Example: Bond Premium Issuance
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🎥Example: Premium Bond Amortization
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🎥Example: Pricing Bond
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🎙️Example: Pricing Bond
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🎥Issue Bond between Interest Payments
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🎙️Issue Bond between Interest Payments
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🎥Example: Issue Bond between Interest Payments
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🎙️Example: Issue Bond between Interest Payments
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🎥CPA Exam Questions: Bonds Payable Part 1
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🎥CPA Exam Questions: Bonds Payable Part 2
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🎥CPA Exam Questions Bonds Payable Part III
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🎥Types of Bonds
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🎙️Types of Bonds
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🎥Long Term Notes Payable
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🎙️Long Term Notes Payable
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🎥Example: Issue Non-Interest Bearing Note to Buy an Asset
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🎥Troubled Debt Restructuring: Modification of Terms
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🎙️Troubled Debt Restructuring: Modification of Terms
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🎥Troubled Debt Restructuring: Settlement of Debt
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🎙️Troubled Debt Restructuring: Settlement of Debt
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🎥Bond Retirement and Debt Extinguished
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🎙️Bond Retirement and Debt Extinguished
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🎥Example: Debt Retirement
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🎥Debt covenant + ppt
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🎙️Debt covenant
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🎥Time Value of Money: Simple vs. Compounding. APR vs. EAR
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🎯Test: Bonds and Other Non current Liabilities + AICPA Questions1 Quiz
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💡FAR 2I: - Equity33 Topics|8 Quizzes
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🎥Corporate Capital Structure
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🎙️Corporate Capital Structure
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🎥Issuance of Stock
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🎙️Issuance of Stock
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🎥Proportional and Incremental Method
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🎙️Proportional and Incremental Method
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🎥Example: Issuing Stocks for Cash and Non-cash Consideration PPT
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🎥Treasury Stock: Cost Method
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🎙️Treasury Stock: Cost Method
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🎥Treasury Stock: Par Value Method
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🎙️Treasury Stock: Par Value Method
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🎥Retirement of Treasury Stock: Cost Method
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🎥Example: Treasury Stock
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🎥Example: Treasury Stock PPT
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🎥Preferred Stock
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🎙️Preferred Stock
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🎥Retained Earnings
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🎙️Retained Earnings
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🎥Cash Dividend
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🎙️Cash Dividend
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🎥Example: Cash Dividend PPT
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🎥Stock Dividend
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🎙️Stock Dividend
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🎥Book Value per Share
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🎙️Book Value per Share
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🎥Example: Property Dividend PPT
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🎥Liquidating Dividend
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🎙️Liquidating Dividend
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🎥Example: Liquidating Dividend PPT
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🎥Example: Book Value per Share PPT
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🎥Example: Dividend Preference and Book Value Per Share
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🎥CPA Exam Questions Stockholder's Equity Part I
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🎥CPA Exam Questions: Stockholder's Equity Part II
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🎥Corporate Capital Structure
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🎯Test: Stockholders’ Equity and Ratio Analysis2 Topics|2 Quizzes
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💡FAR 2I: Equity -Partnerships10 Topics|2 Quizzes
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🎥Accounting for Partnerships
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🎙️Accounting for Partnerships
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🎥Allocation of Income/Loss | Partnership Accounting
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🎙️Allocation of Income/Loss | Partnership Accounting
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🎥Accounting for Admission of a New Partner
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🎙️Accounting for Admission of a New Partner
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🎥Accounting for Withdrawal of a Partner
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🎙️Accounting for Withdrawal of a Partner
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🎥Example Goodwill and Bonus Method. Partnership Admission.
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🎥CPA Exam Questions: Partnership
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🎥Accounting for Partnerships
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💡FAR 3A: - Accounting Changes and Error Corrections12 Topics|7 Quizzes
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🎥Changes in Accounting Principles
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🎙️Changes in Accounting Principles
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🎥Accounting for Changes in Estimates
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🎙️Accounting for Changes in Estimates
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🎥Changes in Reporting Entity
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🎙️Changes in Reporting Entity
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🎥Error Analysis
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🎙️Error Analysis
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🎥Accounting for Correction of an Error
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🎙️Accounting for Correction of an Error
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🎥CPA Questions: Prior period Adjustment
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🎥CPA Exam Simulation: Change in Accounting Principle
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🎥Changes in Accounting Principles
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🎯Comprehensive Test: Changes in Accounting Principles + AIPCPA Questions1 Topic|1 Quiz
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💡FAR 3B: - Contingencies and Commitments12 Topics|3 Quizzes
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🎥Loss Contingency and Estimated Liability
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🎙️Contingent Liabilities and Letter of Inquiry to Client's Attorneys
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🎙️Estimated Liabilities
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🎥Example: Loss Contingencies. Amazon.
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🎥Premium and Coupon explained
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🎙️Premium and Coupon Explained
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🎥Example: Premium Liability/Expense
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🎥Warranty Costs
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🎙️Warranty Costs
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🎥Exercise: Warranty Expense, Warranty Liability, Accrual
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🎥CPA Exam Simulation Warranty Expense Obligation
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🎥Example: Warranty Liability and Reserve Liability Provision. Tesla.
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🎥Loss Contingency and Estimated Liability
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💡FAR 3C: - Revenue Recognition34 Topics|7 Quizzes
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🎥Revenue Recognition Principle - Contract
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🎙️Revenue Recognition Principle – Contract
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🎥Revenue Recognition Principle - Determine Transaction Price
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🎙️Revenue Recognition Principle – Determine Transaction Price
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🎥Revenue Recognition Principle - Performance Obligation
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🎙️Revenue Recognition Principle – Performance Obligation
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🎥Revenue Recognition Principle - Allocate Transaction Price
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🎙️Revenue Recognition Principle – Allocate Transaction Price
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🎥Revenue Recognition Principle - Revenue Recognition
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🎙️Revenue Recognition Principle – Revenue Recognition
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🎥Percentage of Completion Method
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🎙️Percentage of Completion Method
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🎥Completed Contract method
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🎙️Completed Contract method
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🎥Percentage of Completion Method Losses
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🎙️Percentage of Completion Method Losses
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🎥CPA Exam Simulation: Percentage of Completion & Completed Contract Methods
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🎥Example Percentage and CC Method
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🎥Contract Modification
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🎙️Contract Modification
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🎥Example: Contract Modification
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🎥Sales Returns and Allowances
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🎙️Sales Returns and Allowances
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🎥Repurchase Agreement
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🎙️Repurchase Agreement
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🎥Bill and Hold
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🎙️Bill and Hold
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🎥Warranty and Upfront Fees
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🎙️Warranty and Upfront Fees
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🎥Example: Warranty Expense
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🎥CPA Exam Simulation: Revenue Recognition
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🎥CPA Exam Questions: Revenue Recognition
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🎥Sales Reconciliation
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🎙️Sales Reconciliation
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🎥Revenue Recognition Principle - Contract
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💡FAR 3D - Accounting for Income Taxes24 Topics|2 Quizzes
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🎥Introduction to Deferred Tax Assets & Liabilities
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🎙️Introduction to Deferred Tax Assets & Liabilities
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🎥Deferred Tax Liabilities
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🎙️Deferred Tax Liabilities
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🎥Deferred Tax Assets
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🎙️Deferred Tax Assets
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🎥Valuation Allowance for DTA
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🎙️Valuation Allowance for DTA
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🎥Temporary Differences PPT
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🎙️Temporary Differences PPT
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🎥Permanent Differences
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🎙️Permanent Differences
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🎥Enacted Future Tax Rates
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🎙️Enacted Future Tax Rates
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🎥CPA Exam Questions: Deferred Tax Assets & Liabilities Part 1
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🎥CPA Simulation: Deferred Tax Assets and Liabilities Part 2
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🎥CPA Exam Questions: Deferred Income Taxes Part 3
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🎥CPA Exam questions: Deferred Tax Assets and Liabilities part 4
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🎥Net Operating Loss
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🎙️Net Operating Loss
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🎥Comprehensive Problem
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🎥CPA Exam Simulation: Income Tax Expense
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🎥Uncertain Tax Position
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🎙️Uncertain Tax Position
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🎥Introduction to Deferred Tax Assets & Liabilities
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🎯Comprehensive Test: Income Taxes + AICPA Questions1 Quiz
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💡FAR 3E - Fair Value Measurements12 Topics|1 Quiz
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🎥Fair Value Measurements
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🎙️Fair Value Measurements
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🎥Fair Value of Financial Assets/Liabilities
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🎙️Fair Value of Financial Assets/Liabilities
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🎥Fair Value Option for Investments
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🎙️Fair Value Option for Investments
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🎥Fair Value Option for Liabilities
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🎙️Fair Value Option for Liabilities
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🎥Fair value of nonfinancial assets
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🎙️Fair Value of Nonfinancial Assets
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🎥Fair value disclosures
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🎙️Fair Value Disclosures
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🎥Fair Value Measurements
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🎯Comprehensive Test: Fair Value Accounting + AICPA Questions1 Topic|1 Quiz
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💡FAR 3F: - Lessee Accounting15 Topics|4 Quizzes
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🎥Introduction to Leases
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🎙️Introduction to Leases
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🎥Leasing vs Non Leasing Components
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🎙️Leasing vs Non Leasing Components
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🎥Lease Computation
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🎙️Lease Computation
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🎥Operating Lease v.s Finance Lease
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🎙️Operating Lease v.s Finance Lease
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🎥Operating Lease Example + PPT
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🎥Finance Lease Example + PPT
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🎥Initial Entry of Lease example
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🎥Leases- Financial Statement Presentation
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🎙️Leases- Financial Statement Presentation
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🎥Leases - Disclosures
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🎙️Leases – Disclosures
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🎥Introduction to Leases
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🎯Test: Leases AICPA Questions1 Quiz
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💡FAR 3G: Subsequent events2 Topics
Participants 2075
Lesson 1 of 54
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