Professional Certificate in US GAAP Accounting Principles
-- ViewingNowThe Professional Certificate in US GAAP Accounting Principles is a comprehensive course designed to provide learners with an in-depth understanding of US Generally Accepted Accounting Principles. This course is critical for accountants, auditors, financial analysts, and business professionals who work with US-based companies or clients.
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Here are the essential units for a Professional Certificate in US GAAP Accounting Principles:
• US GAAP Overview and Framework: This unit covers the basics of US GAAP and its underlying framework, including the principles and concepts that guide the accounting standards.
• Financial Statements: This unit covers the preparation and presentation of financial statements under US GAAP, including the income statement, balance sheet, statement of cash flows, and statement of comprehensive income.
• Revenue Recognition: This unit covers the principles and guidelines for recognizing revenue under US GAAP, including the five-step model for revenue recognition and the disclosure requirements.
• Leases: This unit covers the accounting for leases under US GAAP, including the distinction between operating leases and capital leases, and the requirements for lessees and lessors.
• Stock-based Compensation: This unit covers the accounting for stock-based compensation under US GAAP, including the fair value recognition principle and the disclosure requirements.
• Business Combinations: This unit covers the accounting for business combinations under US GAAP, including the purchase method and the pooling of interests method.
• Derivatives and Hedging: This unit covers the accounting for derivatives and hedging activities under US GAAP, including the fair value recognition principle and the disclosure requirements.
• Impairment and Reorganization: This unit covers the accounting for impairment and reorganization under US GAAP, including the impairment testing requirements and the reorganization provisions.
• Government Assistance: This unit covers the accounting for government assistance under US GAAP, including the recognition and measurement of government grants and the disclosure requirements.
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