2025 Certified Public Accountant K-IFRS Financial Accounting
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Description
Book Introduction
This textbook is designed for students preparing for the Certified Financial Accountant exam, which selects financial accounting professionals, and provides easy-to-understand explanations of financial accounting with a variety of practical examples.
We present a variety of practical examples and explain how to solve them in an easy-to-understand way by linking them to theory.
We have prepared a detailed explanation of the major accounting treatment methods for each accounting subject in K-IFRS and the precautions to take when closing accounts.
You can learn advanced accounting topics such as derivative accounting, equity method accounting, and deferred tax accounting.
Although this is a textbook for the Certified Public Accountant exam, it is based on Samil Accounting Corporation's accumulated knowledge and experience, and is explained in an easy-to-understand manner with practical examples, so managers performing actual work in the field of finance can also use it as a work guide.
We present a variety of practical examples and explain how to solve them in an easy-to-understand way by linking them to theory.
We have prepared a detailed explanation of the major accounting treatment methods for each accounting subject in K-IFRS and the precautions to take when closing accounts.
You can learn advanced accounting topics such as derivative accounting, equity method accounting, and deferred tax accounting.
Although this is a textbook for the Certified Public Accountant exam, it is based on Samil Accounting Corporation's accumulated knowledge and experience, and is explained in an easy-to-understand manner with practical examples, so managers performing actual work in the field of finance can also use it as a work guide.
index
Chapter 1 Financial Reporting and International Accounting Standards
Ⅰ.
The significance of financial accounting
Ⅱ.
Financial Accounting and Financial Reporting
Ⅲ.
International Accounting Standards
Practice problems
Chapter 2 Conceptual Framework for Financial Reporting
Ⅰ.
The status and purpose of the conceptual system
Ⅱ.
Purpose of general purpose financial reporting
Ⅲ.
Basic assumptions
Ⅳ.
Qualitative characteristics of useful financial information
V.
Basic Elements of Financial Statements
Ⅵ.
Recognition and Removal of Financial Statement Elements
Ⅶ.
Measurement of financial statement elements
Practice problems
Chapter 3 Financial Statements Presentation
Ⅰ.
Significance of financial statements
Ⅱ.
financial statements
Ⅲ.
Comprehensive Income Statement
Ⅳ.
Statement of changes in equity
V.
Cash flow statement
Ⅵ.
Announcement of comments
Practice problems
Chapter 4 Post-Reporting Events, Related Party Disclosure, and Interim Financial Reporting
Ⅰ.
Post-reporting period events
Ⅱ.
Disclosure of special related parties
Ⅲ.
Interim Financial Report
Practice problems
Chapter 5 Inventory Assets
Ⅰ.
Determination of acquisition cost
Ⅱ.
Valuation of ending inventory assets
Practice problems
Chapter 6 Tangible Assets
Ⅰ.
Meaning and types of tangible assets
Ⅱ.
Recognition of tangible assets
Ⅲ.
Measurement of tangible assets
Ⅳ.
Depreciation
V.
Follow-up measurements
Ⅵ.
Impairment of tangible assets
Ⅶ.
Borrowing cost
Ⅷ.
Removal of tangible assets
Practice problems
Chapter 7 Intangible Assets
Ⅰ.
Definition of intangible assets
Ⅱ.
Recognition and Measurement of Intangible Assets
Ⅲ.
Subsequent measurement of intangible assets
Ⅳ.
Impairment of intangible assets
V.
Removal of intangible assets
Practice problems
Chapter 8 Investment Real Estate
Ⅰ.
The meaning, scope, and classification of investment real estate
Ⅱ.
Recognition and Measurement of Investment Property
Ⅲ.
Post-recognition measurement
Ⅳ.
Account transfer
V.
disposal
Practice problems
Chapter 9 Financial Assets
Ⅰ.
Meaning and classification of financial products
Ⅱ.
Measurement of financial assets
Ⅲ.
Impairment of financial assets
Ⅳ.
Reclassification
V.
Derecognition of financial assets
Practice problems
Chapter 10 Financial Debt
Ⅰ.
Classification of financial liabilities
Ⅱ.
Initial and subsequent measurements of financial liabilities
Ⅲ.
Reclassification of financial liabilities
Ⅳ.
eliminate
V.
Accounting for complex financial products
Practice problems
Chapter 11 Provisions, Contingent Liabilities, and Contingent Assets
Ⅰ.
Concept and recognition of provisions, contingent liabilities, and contingent assets
Ⅱ.
Measurement of liabilities
Ⅲ.
Special circumstances
Ⅳ.
Examples of Recognition of Provisions and Contingent Liabilities
Practice problems
Chapter 12 Capital
Ⅰ.
The basis of capital
Ⅱ.
capital transactions
Ⅲ.
Profit and loss transactions
Ⅳ.
Statement of changes in equity
Practice problems
Chapter 13 Profits
Ⅰ.
The meaning of profit
Ⅱ.
Cost recognition
Ⅲ.
Examples of various types of revenue recognition
Ⅳ.
License
V.
Customer loyalty system
Ⅵ.
Warranty obligation
Ⅶ.
construction contract
Practice problems
Chapter 14 Employee Compensation
Ⅰ.
The significance of employee compensation
Ⅱ.
Short-term employee pay
Ⅲ.
retirement benefits
Ⅳ.
Other long-term employee benefits
V.
Severance pay
Practice problems
Chapter 15 Stock-Based Compensation
Ⅰ.
stock-based compensation transactions
Ⅱ.
Stock-settled stock-based compensation transactions
Ⅲ.
Cash-settled stock-based compensation transactions
Practice problems
Chapter 16 Corporate Tax
Ⅰ.
Corporate tax accounting
Ⅱ.
Deferred income tax recognition target
Ⅲ.
Choosing a corporate tax rate
Ⅳ.
Other considerations
V.
Calculation procedure for corporate tax expenses
Ⅵ.
Presentation and disclosure of financial statements
Practice problems
Chapter 17 Accounting Changes and Error Corrections
Ⅰ.
Accounting changes
Ⅱ.
Error correction
Practice problems
Chapter 18 Earnings per Share
Ⅰ.
The concept of earnings per share
Ⅱ.
Basic earnings per share
Ⅲ.
Diluted earnings per share
Ⅳ.
Financial Statement Presentation and Disclosure
Practice problems
Chapter 19 Affiliated Companies
Ⅰ.
Equity method accounting
Practice problems
Chapter 20: Effects of Exchange Rate Fluctuations
Ⅰ.
Recognition of the effects of exchange rate fluctuations
Ⅱ.
Functional currency, quote currency, and foreign currency transactions
Ⅲ.
Reporting foreign currency transactions as the functional currency
Ⅳ.
Use of a display currency rather than a functional currency
Practice problems
Chapter 21 Derivatives
Ⅰ.
derivatives
Ⅱ.
Types of derivatives
Ⅲ.
Accounting for derivatives
Practice problems
Chapter 22 Lease
Ⅰ.
Basic concepts and terminology of lease transactions
Ⅱ.
Accounting treatment of lessees
Ⅲ.
Accounting treatment of lessors
Ⅳ.
Public notice
Practice problems
Chapter 23 Statement of Cash Flows
Ⅰ.
The significance of the cash flow statement
Ⅱ.
Usefulness and Limitations of the Statement of Cash Flows
Ⅲ.
Format of the statement of cash flows and the concept of cash and cash equivalents
Ⅳ.
Classification of cash flow types
V.
Procedure for preparing a statement of cash flows
Ⅵ.
Transactions without cash inflows or outflows - Notes
Practice problems
Practice Problem Answers and Explanations
mock exam
1 mock exam
2 mock exams
Answers and Explanations
Ⅰ.
The significance of financial accounting
Ⅱ.
Financial Accounting and Financial Reporting
Ⅲ.
International Accounting Standards
Practice problems
Chapter 2 Conceptual Framework for Financial Reporting
Ⅰ.
The status and purpose of the conceptual system
Ⅱ.
Purpose of general purpose financial reporting
Ⅲ.
Basic assumptions
Ⅳ.
Qualitative characteristics of useful financial information
V.
Basic Elements of Financial Statements
Ⅵ.
Recognition and Removal of Financial Statement Elements
Ⅶ.
Measurement of financial statement elements
Practice problems
Chapter 3 Financial Statements Presentation
Ⅰ.
Significance of financial statements
Ⅱ.
financial statements
Ⅲ.
Comprehensive Income Statement
Ⅳ.
Statement of changes in equity
V.
Cash flow statement
Ⅵ.
Announcement of comments
Practice problems
Chapter 4 Post-Reporting Events, Related Party Disclosure, and Interim Financial Reporting
Ⅰ.
Post-reporting period events
Ⅱ.
Disclosure of special related parties
Ⅲ.
Interim Financial Report
Practice problems
Chapter 5 Inventory Assets
Ⅰ.
Determination of acquisition cost
Ⅱ.
Valuation of ending inventory assets
Practice problems
Chapter 6 Tangible Assets
Ⅰ.
Meaning and types of tangible assets
Ⅱ.
Recognition of tangible assets
Ⅲ.
Measurement of tangible assets
Ⅳ.
Depreciation
V.
Follow-up measurements
Ⅵ.
Impairment of tangible assets
Ⅶ.
Borrowing cost
Ⅷ.
Removal of tangible assets
Practice problems
Chapter 7 Intangible Assets
Ⅰ.
Definition of intangible assets
Ⅱ.
Recognition and Measurement of Intangible Assets
Ⅲ.
Subsequent measurement of intangible assets
Ⅳ.
Impairment of intangible assets
V.
Removal of intangible assets
Practice problems
Chapter 8 Investment Real Estate
Ⅰ.
The meaning, scope, and classification of investment real estate
Ⅱ.
Recognition and Measurement of Investment Property
Ⅲ.
Post-recognition measurement
Ⅳ.
Account transfer
V.
disposal
Practice problems
Chapter 9 Financial Assets
Ⅰ.
Meaning and classification of financial products
Ⅱ.
Measurement of financial assets
Ⅲ.
Impairment of financial assets
Ⅳ.
Reclassification
V.
Derecognition of financial assets
Practice problems
Chapter 10 Financial Debt
Ⅰ.
Classification of financial liabilities
Ⅱ.
Initial and subsequent measurements of financial liabilities
Ⅲ.
Reclassification of financial liabilities
Ⅳ.
eliminate
V.
Accounting for complex financial products
Practice problems
Chapter 11 Provisions, Contingent Liabilities, and Contingent Assets
Ⅰ.
Concept and recognition of provisions, contingent liabilities, and contingent assets
Ⅱ.
Measurement of liabilities
Ⅲ.
Special circumstances
Ⅳ.
Examples of Recognition of Provisions and Contingent Liabilities
Practice problems
Chapter 12 Capital
Ⅰ.
The basis of capital
Ⅱ.
capital transactions
Ⅲ.
Profit and loss transactions
Ⅳ.
Statement of changes in equity
Practice problems
Chapter 13 Profits
Ⅰ.
The meaning of profit
Ⅱ.
Cost recognition
Ⅲ.
Examples of various types of revenue recognition
Ⅳ.
License
V.
Customer loyalty system
Ⅵ.
Warranty obligation
Ⅶ.
construction contract
Practice problems
Chapter 14 Employee Compensation
Ⅰ.
The significance of employee compensation
Ⅱ.
Short-term employee pay
Ⅲ.
retirement benefits
Ⅳ.
Other long-term employee benefits
V.
Severance pay
Practice problems
Chapter 15 Stock-Based Compensation
Ⅰ.
stock-based compensation transactions
Ⅱ.
Stock-settled stock-based compensation transactions
Ⅲ.
Cash-settled stock-based compensation transactions
Practice problems
Chapter 16 Corporate Tax
Ⅰ.
Corporate tax accounting
Ⅱ.
Deferred income tax recognition target
Ⅲ.
Choosing a corporate tax rate
Ⅳ.
Other considerations
V.
Calculation procedure for corporate tax expenses
Ⅵ.
Presentation and disclosure of financial statements
Practice problems
Chapter 17 Accounting Changes and Error Corrections
Ⅰ.
Accounting changes
Ⅱ.
Error correction
Practice problems
Chapter 18 Earnings per Share
Ⅰ.
The concept of earnings per share
Ⅱ.
Basic earnings per share
Ⅲ.
Diluted earnings per share
Ⅳ.
Financial Statement Presentation and Disclosure
Practice problems
Chapter 19 Affiliated Companies
Ⅰ.
Equity method accounting
Practice problems
Chapter 20: Effects of Exchange Rate Fluctuations
Ⅰ.
Recognition of the effects of exchange rate fluctuations
Ⅱ.
Functional currency, quote currency, and foreign currency transactions
Ⅲ.
Reporting foreign currency transactions as the functional currency
Ⅳ.
Use of a display currency rather than a functional currency
Practice problems
Chapter 21 Derivatives
Ⅰ.
derivatives
Ⅱ.
Types of derivatives
Ⅲ.
Accounting for derivatives
Practice problems
Chapter 22 Lease
Ⅰ.
Basic concepts and terminology of lease transactions
Ⅱ.
Accounting treatment of lessees
Ⅲ.
Accounting treatment of lessors
Ⅳ.
Public notice
Practice problems
Chapter 23 Statement of Cash Flows
Ⅰ.
The significance of the cash flow statement
Ⅱ.
Usefulness and Limitations of the Statement of Cash Flows
Ⅲ.
Format of the statement of cash flows and the concept of cash and cash equivalents
Ⅳ.
Classification of cash flow types
V.
Procedure for preparing a statement of cash flows
Ⅵ.
Transactions without cash inflows or outflows - Notes
Practice problems
Practice Problem Answers and Explanations
mock exam
1 mock exam
2 mock exams
Answers and Explanations
GOODS SPECIFICS
- Date of issue: February 20, 2025
- Page count, weight, size: 764 pages | 188*257*40mm
- ISBN13: 9791167843401
- ISBN10: 1167843401
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