Graduate Certificate in GAAP for Public Companies
-- ViewingNowThe Graduate Certificate in GAAP for Public Companies is a vital course for accounting professionals aiming to advance their careers in public company financial reporting. This program focuses on Generally Accepted Accounting Principles (GAAP) and provides learners with the essential skills needed to excel in this specialized field.
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โข GAAP Financial Statements: Overview of financial statements prepared in accordance with GAAP, including balance sheet, income statement, cash flow statement, and statement of changes in stockholders' equity.
โข Revenue Recognition: Principles and practices for recognizing revenue under GAAP, including the five-step model and industry-specific guidance.
โข Leases: Implementation of the new lease accounting standard, ASC 842, including lessee and lessor classification, lease classification, and balance sheet presentation.
โข Stock-Based Compensation: Accounting for stock-based compensation, including equity awards and derivative instruments.
โข Business Combinations: Accounting for business combinations under GAAP, including purchase method and step acquisitions.
โข Segment Reporting: Disclosure requirements for segment reporting, including operating segments, reportable segments, and aggregated segments.
โข Fair Value Measurements: Framework for measuring fair value, including the fair value hierarchy, inputs, and valuation techniques.
โข Subsequent Events: Accounting for events that occur after the balance sheet date but before financial statements are issued.
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