Premium Essay

A Comparison Between C E Translation

In: English and Literature

Submitted By xlz325
Words 12439
Pages 50
NINJA CPA REVIEW®

NINJA Notes 2015
Financial Accounting & Reporting
(Updated as of July 2015)

Table of Contents
The N.I.N.J.A. Framework
I. IFRS 8
II. Accounting Changes 19
III. Financial Reporting 20
IV. Bonds & Debt Restructure 39
V. Consolidations 48
VI. Deferred Taxes 51
VII. Derivatives, Hedging, & Translation 53
VIII. Fixed Assets 57
IX. Governmental Accounting 63
X. Personal Financial Statements, Segments,
& Interim Reporting 74
XI. Partnership Accounting 77
XII. Inventory 80
XIII. Investments 86
XIV. Leases 88
XV. Current Assets & Liabilities 92
XVI. Not-For-Profit Accounting 94
XVII. Pensions 100
XVIII. Statement of Cash Flows 102
XIX. Stockholders’ Equity 104

2

The N.I.N.J.A. Framework
NAIL THE CONCEPTS
Watch your CPA Review videos first – before working any assigned homework questions.
The CPA Review industry says to watch a section of CPA
Review video and then work the accompanying MCQs. This perspective stems from the old-school approach to the paper and pencil exam where you had to sit in a live classroom and learn from an instructor on weekends.
Today, there is a smarter way to study. You don’t have to go to a weekend live course. You can fire up the laptop on a
Tuesday morning and knock out two hours of material before you even brush your teeth. If you work MCQs in week one over your week one topic, guess what? You will work them again in week 5 or 6 when you review because you will forget what you learned.
If you watch a video in week one and score an 85 on the corresponding MCQs, will you be able to score an 85 four weeks later? Not likely. You will need to work them again anyway and it’s not a smart use of study time.
Instead, let the N.I.N.J.A. Framework guide you.

INTENSE NOTES
Repeat after me: “PUT THE HIGHLIGHTER DOWN.”
Which method do you think will help you learn the material better – painting printed words in a book with...

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