Cpa exam – far - Study guides, Class notes & Summaries
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FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024
- Exam (elaborations) • 56 pages • 2023
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FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024 
 
 
Intangible Asset Finite Life Impairment (Two Steps) - ANSWER-1. Recoverability Test 
Carrying Amount > Sum of Undiscounted CF's = Impaired 
2. Impaired Amount 
Carrying Amount - FV or Discounted CF's 
 
Reciprocal - ANSWER-"Substance" exchanged for "substance" 
 
Ex. Paying cash for a candy bar 
 
Non-Reciprocal - ANSWER-"Substance" exchanged for nothing 
 
Ex. Donation 
 
Measurement Refocus Journal Entry (Governmen...
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CPA Exam - FAR - Area I - Concepts And Financial Statements
- Exam (elaborations) • 15 pages • 2024
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CPA Exam - FAR - Area I - Concepts And Financial Statements
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FAR CPA EXAM, CPA GLEIM PRACTICE 1 FAR, FAR CHAPTER 1 FRAMEWORK, OVERVIEW AND CONCEPTS MCQ, FAR - 1, FAR REVIEW, FAR - FINAL REVIEW QUESTIONS AND ANSWERS WITH SOLUTIONS 2024
- Exam (elaborations) • 300 pages • 2024
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FAR CPA EXAM, CPA GLEIM PRACTICE 1 FAR, FAR CHAPTER 1 FRAMEWORK, OVERVIEW AND CONCEPTS MCQ, FAR - 1, FAR REVIEW, FAR - FINAL REVIEW QUESTIONS AND ANSWERS WITH SOLUTIONS 2024
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CPA FAR Exam Questions & Answers 2023/2024
- Exam (elaborations) • 41 pages • 2023
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CPA FAR Exam Questions & Answers 2023/2024 
 
 
Identifying a Variable Interest (VIE) - ANSWER-All Must be Met: 
 
1. There is an arrangement between company and business entity 
2. The business entity is a legal entity 
3. The business fails to qualify for an exclusion 
4. The interest is more than insignificant 
5. The company has an explicit or implicit variable interest in the entity 
 
Securities and Exchange Commission - ANSWER-- established in 1934 by Securities and Exchange Act 
- all pu...
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CPA FAR Exam Prep – Questions & Verified Answers
- Exam (elaborations) • 15 pages • 2024
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CPA FAR Exam Prep – Questions & Verified Answers
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FAR CPA Exam – Questions With Solutions
- Exam (elaborations) • 15 pages • 2024
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FAR CPA Exam – Questions With Solutions
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CPA Exam - FAR QUESTIONS N ANSWERS GRADED A+
- Exam (elaborations) • 11 pages • 2024
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CPA Exam - FAR QUESTIONS N ANSWERS GRADED A+
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CPA Foundation Financial Accounting and Reporting MIND MAPS
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Being a closed-book exam for the CPA Australia papers, my comprehensive yet well-structured summary mind maps has enabled me to pass the Financial Accounting and Reporting exam at the first attempt! This bundle also screenshots from videos I have watched on FAR to aid my understanding of this complex module!
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CPA Exam - FAR - Area IV - Governmental Accounting
- Exam (elaborations) • 12 pages • 2024
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CPA Exam - FAR - Area IV - Governmental Accounting
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CPA FAR Exam – Questions With Correct Answers
- Exam (elaborations) • 12 pages • 2024
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CPA FAR Exam – Questions With Correct Answers
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