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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-analysis-2-equity
课程评论：没有评论
课程名称：《会计分析 II：负债与权益会计》 概述：本课程是五门课程金融报告专项中的第四门，主要关注权益、养老金、基于股票的补偿以及现金流的确认、计量和后续会计处理。课程将利用FASB会计标准编纂及其他资源进行学习。 课程大纲： 1. 课程介绍：熟悉课程内容、讲师、同学及学习环境，掌握所需的技术技能以顺利进行学习。 2. 模块 1：递延税项 第1部分：介绍雇主对员工退休后福利的会计，包括福利义务、计划资产及净定期福利成本的组成。 3. 模块 2：递延税项 第2部分：继续研究雇主对员工退休福利的会计，学习健康保险计划、多雇主计划和定义贡献计划，讨论减缩和结算的定义及其对财务报表的影响。 4. 模块 3：权益：学习普通股发行的会计处理和基本交易，如现金分红、股票分红、股票拆分及国库股票的购买与再发行。 5. 模块 4：基于股票的支付：介绍股票期权等基于股票的支付，讨论评估股权工具的不同模型及员工股票期权的会计处理。 6. 模块 5：每股收益：学习基本每股收益和稀释每股收益的会计处理，并讨论优先股、期权及转换特征对计算的影响。 7. 模块 6：会计变更：介绍会计原则变更、会计估计变更及以前期间错误更正的会计处理，以及新标准采用时的三种技术。 8. 模块 7：现金流量表：学习如何将现金流分类为投资、融资或经营活动，比较直接法和间接法编制的现金流量表。 9. 模块 8：课程评估：收集学员对课程的反馈与评价。 本课程适合希望深入理解负债与权益会计的学员，帮助其掌握相关的会计知识和技能。
Name:Course Introduction
Description:In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
Name:Module 1: Deferred Taxes Part 1
Description:In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income.
Name:Module 2: Deferred Taxes Part 2
Description:In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS.
Name:Module 3: Equity
Description:In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income.
Name:Module 4: Share-Based Payments
Description:In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares.
Name:Module 5: Earnings Per Share
Description:In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities.
Name:Module 6: Accounting Changes
Description:In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective.
Name:Module 7: Statement of Cash Flows
Description:In this module, you will be introduced to the statement of cash flows. We will learn how to classify cash flows as investing, financing, or operating activities. The module will conclude with a comparison of the statement of cash flows prepared using the direct and indirect methods.
Name:Module 8: Course Evaluation
Description:This module is for you to tell us what you think of the course.
This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.
