Wiley CMAexcel learning system exam review 2015. Part 1, Financial reporting, planning, performance, and control : self-study guide

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Wiley CMAexcel Learning System Exam Review 2015 Self-Study Guide: Part 1: Financial Reporting, Planning, Performance, and Control; Copyright; Contents; Acknowledgments of Subject Matter Experts; Candidate Study Information; CMA Certification from ICMA; CMA Learning Outcome Statements (LOS); CMA Exam Format; Note on Candidate Assumed Knowledge; Overall Expectations for the CMA Candidates; Updates and Errata Notification; How to Use the Wiley CMAexcel Learning System; Study the Book Content; WCMALS Book Features; Online Test Bank; Learn to Write the CMA Exam; Create a Study Plan; Study Tips. IntroductionSection A: External Financial Reporting Decisions; Learning Outcome Statements Overview: External Financial Reporting Decisions; Section A.1. Financial Statements; Section A.2. Recognition, Measurement, Valuation, and Disclosure; Topic 1: Financial Statements; Income Statement; Income and Other Comprehensive Income; Format of Financial Information; Additional Income Statement Presentation Items; States of Change in Equity; Major Components and Classifications; Format of Financial Information; Balance Sheet; Major Components and Classifications; Format of Financial Information. Statement of Cash FlowsComponents and Classifications; Example of a Statement of Cash Flows; Limitations of the Financial Statements; Footnotes/Disclosures to Financial Statements; Contingencies; Contractual Situations; Accounting Policies; Subsequent Events; Users of Financial Statements; Internal and External Users; Knowledge Check: Financial Statements; Knowledge Check Answers: Financial Statements; Topic 2: Recognition, Measurement, Valuation, and Disclosure; Fair Value Standards and Measurements; Cash and Marketable Securities; Cash; Cash Equivalents; Restricted Cash. Compensating BalancesMarketable Securities; Accounts Receivable; Types of Receivables; Impact of Sales Practices on A/R Balances; Maturity Value versus Present Value in Trade Receivables; Valuation and Uncollectible Accounts; Notes Receivable; Disposition of Accounts and Notes Receivable; Accounts Receivable Disclosure Requirements; Inventory; Perpetual and Periodic Inventory Systems; Inventory Valuation; Lower of Cost or Market Rule; Relative Sales Value Method; Accounting Issues Related to Purchase Commitments; Estimating Inventory; Investments; Debt Securities; Equity Securities. Financial Statement Presentation IssuesProperty, Plant, and Equipment; Major Characteristics of PP & E; Cost Basis of Valuing PP & E at Acquisition; Nonmonetary Exchanges; Payment for PP & E in the Form of Stock; Accounting for Costs Subsequent to Acquisition; Depreciation; Impairment; Disposition of PP & E; Depletion; Financial Statement Presentation and Disclosure Requirements for PP & E; Intangibles; Characteristics of Intangibles; Types of Intangibles; Valuation of Intangibles; Amortization; Goodwill; Accounting for Impairment of Intangible Assets; Research and Development