其实差不多的，美国会计准则是老大。国际会计准则就有点抽它后腿。故意提出趋近公允价值来作价。中国会计准则算是精简版，没有它们这样鸿篇巨构。
所以搞清楚估价的方法，基本是历史价值，如果能用公允价值就用公允价值。
美国是一个一个资产负债表的项目去教的，损益表主要收入和费用的确认条件，时间，价值等问题等等，还有收入的分类，是日常的。还是非经常的等等是方便使用者评估成果和未来现金流。

Hi buddy,
I wish I can help you out.

There are two books for the course. I and II.
The second one is much harder.

I believe the best policy is to the homework, again and again until you fully understand it.
Once you understand its concept, it will become much much easier.

Yes, time is the bottleneck.
You'd better invest a lot of time on it.

Do not try to 'remember' the answers.
Professors are good at fulling you by change the principles.

You needn't fully understanding every definition.
However, the main idea must be.

Such as Bond, Note, lease, ISO, direct method CFS.
A lot of students failed,
so do your best on the subject.

Good luck.

Agree with cpamodeler. Doing the homework will help you a lot. If you find something you don't know during during doing the homework, go back to read the textbook for this part. You do not have to understand every definition.

menmorize + exercise

memorize + exercise