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所在平台: CourseraArchive 课程类别: 其他类别 大学或机构: CourseraNew |
课程主页: https://www.coursera.org/archive/advanced-financial-reporting
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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
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.
