К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
Evaluate US GAAP: Equity, Revenue & Advanced Topics · LearnSpace
Назад в каталог
courseraБизнес

Evaluate US GAAP: Equity, Revenue & Advanced Topics

Курс от EDUCBA
Уровень не указан≈ 5.2 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Deepen your understanding of advanced U.S. GAAP by learning how to evaluate and apply accounting guidance for equity, revenue, income taxes, and consolidation. In this course, you will build practical knowledge of ASC 505–705 and ASC 740–810 while exploring equity transactions, revenue recognition, cost of sales, deferred taxes, acquisitions, consolidation, and variable interest entities (VIEs). Designed for finance professionals, auditors, and learners preparing for advanced accounting roles, this course emphasizes the practical application of GAAP requirements through structured lessons. You will learn how to account for treasury stock, stock dividends, and stock splits, identify and allocate performance obligations in revenue contracts, recognize deferred tax assets and liabilities, determine when consolidation is required, and apply acquisition and intercompany elimination procedures in accordance with U.S. GAAP. What sets this course apart is its integrated coverage of equity reporting, revenue recognition, and advanced corporate financial reporting topics within a single learning path. By the end of the course, you will be able to interpret, analyze, and apply key U.S. GAAP standards with greater confidence to support accurate financial reporting and compliance.

Навыки, которые вы освоите

Income TaxConsolidationIntercompany AccountingRevenue RecognitionTechnical AccountingFinancial ReportingAccountingContract AccountingCost AccountingMergers & AcquisitionsGenerally Accepted Accounting Principles (GAAP)Compliance ReportingFinancial AccountingFinanceFinancial StatementsCorporate Tax

Программа курса

2 модулей · 31 учебных материалов

01Equity & Revenue Recognition (ASC 505–705)18 материалов

Equity Transactions (ASC 505)

Equity and Treasury StockВидеоIntroduction to ASC 505ВидеоTreasury Stock Cost MethodВидеоTreasury Stock Par MethodВидеоStock DividendВидео

Учитесь у экспертов

EDUCBA

Преподаватель курса

Evaluate US GAAP: Equity, Revenue & Advanced Topics
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 5.2 ч

2 модулей

Язык: Английский

Часть программы вашего университета
Stock Dividend ContinueВидео
Stock SplitsВидео
Equity Transactions (ASC 505)Задание

Revenue and Cost of Sales (ASC 605 & ASC 705)

Introduction to ASC-605ВидеоRevenue RecognitionВидеоRevenue Recognition Examples Part 1ВидеоRevenue Recognition Examples Part 2ВидеоRevenue Recognition Examples Part 3ВидеоRevenue Recognition Examples Part 4ВидеоASC-705 Cost of SalesВидеоRevenue and Cost of Sales (ASC 605 & ASC 705)ЗаданиеGraded - Equity & Revenue Recognition (ASC 505–705)ЗаданиеApplying GAAP to Equity Transactions and Revenue ReportingDIALOGUE
02Advanced Topics (ASC 740–810)13 материалов

Income Taxes (ASC 740)

Introduction to ASC-740ВидеоIncome Taxes DifferencesВидеоIncome Taxes ExamplesВидеоIncome Taxes (ASC 740)Задание

Consolidation and VIE (ASC 810)

Introduction to ASC 810ВидеоConsolidationВидеоVIE ModelВидеоConsolidation and VIE (ASC 810)Задание

Acquisition and Eliminations (ASC 810 Continued)

Acquisition MethodВидеоElimination JEВидеоElimination JE ContinueВидеоAcquisition and Eliminations (ASC 810 Continued)ЗаданиеGraded - Advanced Topics (ASC 740–810)Задание