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Incidental transactions => losses
Expenses => Increase in Liabilities
CPA Study Group
Team up with fellow candidates and conquer your exams.
support
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Welcome to the brand new CPA Review for Free!
We’ve made a lot of changes to our study platform for both free and premium users.
We now offer a subscription plan called [CPA REVIEW PLUS+](/upgrade). We are very excited about the features available in this plan.
**DASHBOARD**
There’s a brand new landing page when you enter the study platform. For PLUS+ subscribers this dashboard will give you a broad view of your performance, your recent study sessions, recent exams, and much more.
**PRACTICE EXAMS (PLUS+)**
They’re finally here! You can now take practice exams for AUD, BEC, REG, and FAR. These practice exams are virtually identical to the real AICPA exam and include all the tools and functionality offered in the real exam.
**SIMULATIONS (PLUS+)**
We now offer in-depth simulations within our practice exams. These simulations mirror the real exam simulations and better prepare you for all aspects of the test.
We would love to hear your feedback on these new features, feel free to contact us or post right here in the community forums.
Thanks
CPA Review Support
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DBP - Acturial PV
DCP - Fair Value
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A statement of
1) Net Asset available for benefit
2) Changes in Net Assets available
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10-k
60 days Large accelerated >700m
75 days Small accelerated 75m - 700m
90 days all others
10-Q
40 days first 3 Qtrs both large & accelerated
40 days after for large accelerated
45 days after for all others
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GAAP - Entire amt recieved is a liability until converted
IFRS - Extra amt is Equity (Only)
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GAAP - use completed contract method
IFRS - use cost recovery
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Long Term debt if refianced before
GAAP - issue Date
IFRS - Balance Sheet date