Course curriculum

  • 1

    Accounting Principles Overview

  • 2

    Usefulness of Financial Information

    • Importance of Useful Financial Information

    • Fundamental Characteristics

    • Enhancing Characteristics

    • Interactive Exercise 3
  • 3

    Detailed Accounting Standards

  • 4

    Accounting For Leases

    • Leases and Right to Control

    • Initial Recognition of Balance Sheet Amounts

    • Subsequent Recognition and Measurement

    • Finance and Operating Lease Exercise
  • 5

    Accounting For Income Taxes

    • Accounting Treatment of Income Taxes

    • Reconciling Accounting Income and Taxable Income

    • Carrying Amount Versus Tax Base

    • Temporary Differences

    • Deferred Tax Assets and Liabilities

    • Income Tax Exercise
  • 6

    Accounting For Share-based Payments

    • Introduction to Share-based Payments

    • Vesting Conditions, Vesting Period, and Fair Value

    • Interactive Exercise 4

    • Accounting For Share-based Payments Example 1

    • Accounting For Share-based Payments Example 2

    • Share-based Payments Exercise
  • 7

    Accounting For Business Combinations

    • Introduction to Business Combinations

    • Identifying Business Combinations and Fair Value Concentration

    • Interactive Exercise 5

    • Outputs, Inputs, and Substantive Processes

    • Interactive Exercise 6

    • Accounting Treatment For Business Combinations

    • Recognizing and Measuring Assets Acquired, Liabilities Assumed, and Goodwill

    • Business Combinations Exercise
  • 8

    Accounting For Financing Fees and Transaction Costs

    • Introduction to Financing Fees and Transaction Costs

    • Debt Issuance Costs

    • Share Issue Costs

    • Transaction Costs

    • Financing Fees and Transaction Costs Exercise
  • 9

    Qualified Assessment

    • Qualified Assessment

    • Share Your Feedback

    • Course Completion