US GAAP
1
An understanding of the general direction of US GAAP
U.S. GAAP AND IFRS: An Introduction
1
US Financial Reporting
2
GAAP Codification
US GAAP Financial Statements
1
Statement of financial position
2
Income statement
3
Discontinued operations
4
Changes in policies, accounting estimates, and errors
5
Earnings per share
6
Comprehensive income
7
Cash flow statement
8
Statement of changes in equity
Revenue Recognition
1
Revenue Recognition (Current FASB and SEC Requirements)
Inventories
1
Inventories
Business Combinations
1
Overview of Business Combinations
Equity Investments and Joint Ventures
1
Equity Investments and Joint Ventures
Intangible Assets
1
Intangible Assets
Long-lived Assets
1
Long-lived Assets
Non-financial Liabilities
Contingencies
and Post-balance Sheet Events
1
Non-financial Liabilities, Contingencies, and Post-balance Sheet Events
Employee Benefits
1
Employee Benefits
Financial Instruments
1
Financial Instruments
Future Developments
1
Future Developments
Researching US GAAP
1
Sources of information
2
Codification and its impact
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