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|Generally Accepted Accounting Principles (GAAP)||Understanding and application of the set of accounting principles and standards|
|International Financial Reporting Standards (IFRS)||Comprehension and implementation of the global accounting standards|
|Revenue Recognition||Recognizing and measuring revenue in financial statements|
|Lease Accounting||Accounting treatment for leases, including classification and recognition|
|Financial Instruments||Accounting treatment for various financial instruments like stocks, bonds, derivatives|
|Consolidation of Financial Statements||Consolidation of financial statements for entities with subsidiaries or controlled entities|
|Accounting for Income Taxes||Recognition and measurement of current and deferred tax assets and liabilities|
|Inventory Valuation||Methods and techniques for valuing inventory and lower of cost or net realizable value|