Gov accounting
どれがどんなStatement必要なのか
gov-wide (modified accural/current)
Primary Gov Entities
GAAP FIFO valuation (Lower of cost/NRV)
Journal entries
Sims１個まるまるGov accountingで、どれがどのfundか、accounting typeはどれか（modified/full)
Primary Gov entities
Lots of Non profit
Net Asset (unrestricted, temp restricted, perm restricted, unrestricted support, restricted revenue etc)
Impairment Loss方法
IFRS depresiation計算(AICPAのバスの座席、メンテなど１個ずつに分けて計算する例がそのまま出た）
Capital Lease
BOND
PENSION(全然勉強してなかった・汗）計算問題３
Tax timing difference
Chap1のprimary characteristic/enhancing(必ず出る）
ST of cashflowのOIF仕訳
Accounting changes/error/estimate change
OCI(PUFER)
R&Dのexpense/capitaliation rule IFRS
Goodwill
EPS(basic/diluted) CS/APIC/PS/TS
Stock Dividends
Trading/AFS/HTMの違い