Chapter 4 Codification:

Access the FASB Codification through RIA checkpoint. Review Comprehensive Income. Define the following:

- Comprehensive Income

- Debt Security

- Non-Controlling Interest

What is ASU2018-02 pertain to? Summarize. When is/was it effective?

Review disclosures of Extraordinary events. What ASU supersedes the guidance? What does the ASU accomplish? When was it effective?

What is ASU2014-09? Why was it issued? Who is affected? When was it effective?

Chapter 5:

Define the following:

-Cash Equivalents

- Working Capital

- Current Liabilities

Give examples of "Other Liabilities"

What are the disclosure requirements for marketable securities?

What are the disclosure requirements for inventories?

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