Equity Under US GAAP Explained | MUST WATCH FOR US CPA FAR EXAM
Автор: EduAtal
Загружено: 2026-02-12
Просмотров: 59
Описание:
Equity is one of the most tested yet misunderstood areas in the US CPA FAR exam.
In this detailed session, we break down Equity accounting as per US GAAP in a clear, structured, and exam-oriented manner.
This video is designed especially for CPA FAR aspirants who want concept clarity instead of rote learning.
🔍 What you’ll learn in this video:
• What Equity really represents under US GAAP
• Components of equity:
• Common stock
• Additional paid-in capital
• Retained earnings
• Accumulated OCI
• How equity transactions impact financial statements
• Common FAR exam traps and mistakes students make in equity questions
• How to approach MCQs and simulations related to equity with confidence
Whether you’re starting FAR or revising before exam day, this video will help you connect theory with exam application.
📘 Ideal for:
• US CPA FAR aspirants
• Students struggling with balance sheet concepts
• Anyone aiming for strong fundamentals in US GAAP
📞 For guidance and mentorship: +91 9211296868
🌐 Visit: www.eduatal.com
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