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Far Notes

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NINJA CPA REVIEW®

NINJA Notes 2015
Financial Accounting & Reporting

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 38
V. Consolidations 47
VI. Deferred Taxes 50
VII. Derivatives, Hedging, & Translation 52
VIII. Fixed Assets 56
IX. Governmental Accounting 62
X. Personal Financial Statements, Segments,
& Interim Reporting 73
XI. Partnership Accounting 76
XII. Inventory 79
XIII. Investments 85
XIV. Leases 87
XV. Current Assets & Liabilities 91
XVI. Not-For-Profit Accounting 93
XVII. Pensions 99
XVIII. Statement of Cash Flows 101
XIX. Stockholders’ Equity 103

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...

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