| Content area allocation | Becker Review |
| Area I. | Conceptual Framework, Standard-Setting and Financial Reporting （25%-35%） | |
| | | A.Conceptual framework and standard-setting for business and nonbusiness entities | |
| | | | 1.Conceptual framework | Module 1 |
| | | | 2.Standard-setting process | Module 1 |
| | | B.General-purpose financial statements: for-profit business entities | |
| | | | 1.Balance sheet/statement of financial position | Module 2 |
| | | | 2.Income statement/ statement of profit or loss | Module 2 |
| | | | 3.Statement of comprehensive income | Module 7 |
| | | | 8.Discontinued operations | Module 5 |
| Area II. | Select Financial Statement Accounts（30%-40%） | |
| | | J. Revenue | Module 3+4 |
| Area III. | Select Transactions（20%-30%） | |
| | | A.Accounting changes and error corrections | Module 6+8 |
| Area IV. | State and Local Governments （5%-15%） | |
京公网安备 11010802044457号
[分享]
谷歌浏览器
360浏览器
搜狗浏览器
QQ浏览器
暂时还没有人评论哟！
评论