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CPA U.S.A. Certified Public Accountant
CPA U.S.A. Certified Public Accountant
Area III : (20-30%) Select Transactions
Accounting changes and error corrections
Business combinations
Contingencies and commitments
Derivatives and hedge accounting
Foreign currency transactions and translation
Leases
Nonreciprocal transfers
Research and development costs
Software costs
Subsequent events
Fair value measurements
Differences between IFRS and U.S. GAAP
Area II : (30–40%) Select Financial Statement Accounts
Area IV : (5-15%) State and Local Governments
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