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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