US GAAP
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Course sections
Section 1
US GAAP
1
An understanding of the general direction of US GAAP
Section 2
U.S. GAAP AND IFRS: An Introduction
1
US Financial Reporting
2
GAAP Codification
Section 3
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
Section 4
Revenue Recognition
1
Revenue Recognition (Current FASB and SEC Requirements)
Section 5
Inventories
1
Inventories
Section 6
Business Combinations
1
Overview of Business Combinations
Section 7
Equity Investments and Joint Ventures
1
Equity Investments and Joint Ventures
Section 8
Intangible Assets
1
Intangible Assets
Section 9
Long-lived Assets
1
Long-lived Assets
Section 10
Non-financial Liabilities
Section 11
Contingencies
Section 12
and Post-balance Sheet Events
1
Non-financial Liabilities, Contingencies, and Post-balance Sheet Events
Section 13
Employee Benefits
1
Employee Benefits
Section 14
Financial Instruments
1
Financial Instruments
Section 15
Future Developments
1
Future Developments
Section 16
Researching US GAAP
1
Sources of information
2
Codification and its impact
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Employee Benefits
Employee Benefits
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and Post-balance Sheet Events
Non-financial Liabilities, Contingencies, and Post-balance Sheet Events
Completed
Financial Instruments
Financial Instruments
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