1

An understanding of the general direction of US GAAP

1

US Financial Reporting

2

GAAP Codification

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

1

Inventories

1

Overview of Business Combinations

1

Equity Investments and Joint Ventures

1

Intangible Assets

1

Long-lived Assets

1

Non-financial Liabilities, Contingencies, and Post-balance Sheet Events

1

Employee Benefits

1

Financial Instruments

1

Future Developments

1

Sources of information

2

Codification and its impact