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| Topic | Description |
|---|---|
| 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 |
