NINJA FAR BOOK
FINANCIAL ACCOUNTING & REPORTING I (CONCEPTUAL FRAMEWORK)
I. Accounting Standards PG. 3
II. Conceptual Framework PG. 10
III. Financial Reporting PG. 21
IV. Other Financial Statements PG.59
FINANCIAL ACCOUNTING & REPORTING II (FINANCIAL STATEMENTS)
I. Cash and Equivalents PG. 2
II. Receivables PG. 9
III. Payables PG.23
IV. Inventory PG. 28
V. Property Plant & Equipment PG. 52
VI. Investments PG. 74
VII. Intangible assets PG.125
VIII. Long-term Debt PG.133
IX. Equity PG.156
X. Revenue Recognition PG.179
XI. Costs and Expenses PG.191
XII. Compensation and Benefits PG.198
XIII. Post-Employment Benefits PG.201
XIV. Stock compensation PG.208
XV. Income Taxes PG.213
FINANCIAL ACCOUNTING & REPORTING III (RECOGNITION, VALUATION, & MEASUREMENT)
I. Accounting Changes PG.2
II. Business combinations PG.8
III. Consolidations PG.23
IV. Contingencies PG. 60
V. Earnings Per Share (EPS) PG. 64
VI. **Oops, the book skipped this one**
VII. Extraordinary Items & Discontinued Operations PG.78
VIII. Fair Value (FV) PG.88
IX. Derivatives & Hedging PG.104
X. Foreign Currency PG.111
XI. Asset Impairment PG.123
XII. Interim Financial Reporting PG.133
XIII. Leases PG.138
XIV. Liability Vs. Equity PG.153
XV. Non-monetary Transactions PG.157
XVI. Related-Party Transactions PG.162
XVII. Research & Design (R&D) PG.166
XVIII. Risk and Uncertainty PG.173
XIX. Segment Reporting PG.179
XX. Software PG.187
XXI. Subsequent Events PG.191
XXII. Servicing of Financial Assets PG.195
FINANCIAL ACCOUNTING & REPORTING IV (GOVERNMENTAL ACCOUNTING)
I. Governmental Accounting Concepts PG.2
II. Governmental Financial Reporting PG.49
III. Recognition & Presentation PG.74
FINANCIAL ACCOUNTING & REPORTING V (NON-FOR-PROFIT)
I. Governmental NFP PG.2
II. Non-governmental NFP PG.16
III. NFP Financial Statements PG.19
IV. NFP Recognition & Measurement PG.24
FINANCIAL ACCOUNTING & REPORTING VI (IFRS)
I. IFRS PG.2
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