Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements

开始时间: 04/03/2021 持续时间: Unknown

所在平台: Coursera

大学或机构: CourseraNew

课程主页: https://www.coursera.org/learn/advanced-financial-reporting

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课程详情

This course covers the accounting for business combinations (ASC 805), the preparation of consolidated financial statements (ASC 810), and other related topics including, but not limited to: step-by-step acquisition, deconsolidation, segments reporting, and the goodwill impairment test. This course begins with a discussion of the scope of ASC 805 and the differences between business combinations and asset acquisitions. Next, the course explores the measurement and recognition principles of the acquisition method to account for business combinations. Then, the course covers the consolidation process. You will learn how to prepare the consolidated financial statements and make all of the necessary consolidation adjustments.

高级财务报告：企业合并会计和合并财务报表的编制：本课程涵盖企业合并会计（ASC 805），合并财务报表的编制（ASC 810）以及其他相关主题，包括但不限于：分步收购，合并，分部报告和商誉减值测试。本课程首先讨论ASC 805的范围以及企业合并和资产收购之间的区别。接下来，本课程探讨了收购方法的计量和确认原则以说明企业合并。然后，本课程涵盖合并过程。您将学习如何准备合并财务报表以及进行所有必要的合并调整。

课程大纲

Module 1: Control of a Business
Module 2: Acquisition Method
Module 3: Components of Consideration Transferred in a Business Combination
Module 4: Assets Acquired and Liabilities Assumed
Module 5: Preparation of Consolidated Financial Statements after the Acquisition Date
Module 6: Intercompany Transactions and Noncontrolling Interest
Module 7: Change in the Percentage of Ownership and Other Related Topics
Module 8: Segment Reporting and Goodwill Impairment Test