Undergraduate Certificate in Practical Guide to US GAAP
-- ViewingNowThe Undergraduate Certificate in Practical Guide to US GAAP is a comprehensive course designed to provide students with a solid understanding of US Generally Accepted Accounting Principles (GAAP). This program covers key topics such as financial statement presentation, revenue recognition, leases, and stock compensation.
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โข Introduction to US GAAP: Overview of US Generally Accepted Accounting Principles, including history, objectives, and concepts.
โข Financial Statements Preparation: Learning how to prepare financial statements in compliance with US GAAP, including income statement, balance sheet, and cash flow statement.
โข Revenue Recognition: Understanding the principles and practices for recognizing revenue in accordance with US GAAP, including the five-step model.
โข Leases: Learning the accounting treatment for leases under US GAAP, including lessee and lessor accounting.
โข Stock-based Compensation: Understanding the accounting for stock-based compensation plans in compliance with US GAAP.
โข Business Combinations: Learning the accounting treatment for business combinations under US GAAP, including purchase method and pooling of interests.
โข Derivatives and Hedging: Understanding the accounting for derivatives and hedging activities under US GAAP.
โข Fair Value Measurements: Learning the principles and practices for measuring fair value under US GAAP, including the fair value hierarchy.
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