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Note: This course focuses on the current leasing guidance (ASC 840) since the new standard (ASC 842) is not applicable for most entities until starting in 2019.
However, the significant differences between ASC 840 and ASC 842 are discussed throughout the course.
This course covers the computation, reporting, presentation, and disclosures associated with earnings per share. It covers a range of topics for the accounting and reporting of foreign currency transactions as prescribed by ASC 830, Foreign Currency Matters, and ASC 815, Derivatives and Hedging.
This course discusses the process of translating financial statements from foreign currency into U. For instance, forward contracts may be entered into for hedging or speculative purposes.
Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on.
The largest group of leased equipment involves information technology equipment, followed by assets in the transportation area (trucks, aircraft, rail), and then construction and agriculture.
This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall.
A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item.
Changing the accounting method used can have dramatic impact on a company's financial statements.
This course addresses the accounting for debt and equity investments and disclosure requirements.
To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment.
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Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk.