CPA Exam Study guides, Class notes & Summaries

FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024 Intangible Asset Finite Life Impairment (Two Steps) - ANSWER-1. Recoverability Test Carrying Amount > Sum of Undiscounted CF's = Impaired 2. Impaired Amount Carrying Amount - FV or Discounted CF's Reciprocal - ANSWER-"Substance" exchanged for "substance" Ex. Paying cash for a candy bar Non-Reciprocal - ANSWER-"Substance" exchanged for nothing Ex. Donation Measurement Refocus Journal Entry (Governmen...

CPA Exam - FAR (Financial Accounting & Reporting) – Questions & Correct Solutions

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Which category contains the ethical standards, a violation of which makes a member liable to disciplinary action? (a) Ethics Rulings. (b) Interpretations of the Rules. (c) Rules. - Answer- (c) is the conect answer. Code of Professional Conduct, Strncture, says that infraction of any of the rules makes a member liable to disciplinary action. (a) is wrong since members who depart from the guidance in ethical rulings in similar circumstances will be asked to justify such departure. They ca...

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Audit CPA Exam Questions & Answers 2023/2024 Management is responsible for - ANSWER-Financial statements - the preparation and fair presentation Internal controls - design, implementation and maintenance relevant to the FS Providing auditor with access to info and persons needed to complete the audit The preparation and fair presentation of the FS requires - ANSWER-identification of the applicable financial reporting framework preparation and fair presentation in accordance with...

FAR CPA Exam - F1 (MC Questions That I Got Wrong The 1st Time)

CPA Exam FAR (2024 AICPA Newly Released MCQs) –Q&A