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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-analysis-2-liabilities
课程评论：没有评论
课程名称：会计分析 II：负债的计量与披露 课程概述：本课程是五门课的财务报告专项中的第三门。课程开始讨论流动负债和或有事项，接着深入探讨长期债务和债券。课程还将探讨租赁会计模型，包括承租人和出租人的会计处理，以及递延税款资产和负债的讨论。参与者将学习最新的会计准则，包括2019年对上市公司和2020年对私营公司的新租赁会计模型。 课程大纲： 1. 课程介绍：介绍课程、讲师和同学，以及学习环境，帮助学生掌握成功学习所需的技术技能。 2. 模块一：流动负债与或有事项：介绍流动负债及或有事项的概念，如何将负债分类为流动或长期，以及确认和/或披露或有事项的标准。 3. 模块二：长期债务第一部分：讲解长期债务概念，学习不同类型的债券及其会计处理，包括溢价或折价债券的出售，以及利息确认和债券注销的处理。 4. 模块三：长期债务第二部分：深入研究长期债务的其它方面，包括债券发行成本、公允价值会计、可转换债务、困境债务重组、利息日期之间的债券发行，以及美国公认会计原则与国际财务报告准则之间的差异。 5. 模块四：租赁会计第一部分：介绍最新的租赁会计准则，定义租赁及承租人和出租人的相关模型特征，讨论租赁的分类、初始确认和后续计量。 6. 模块五：租赁会计第二部分：继续租赁会计模型的讨论，学习如何处理租赁资产购买选择权、租赁资产残值、售后回租会计，以及美国公认会计准则与国际财务报告准则在租赁会计中的差异。 7. 模块六：养老金会计第一部分：介绍养老金福利会计，探索确定福利计划的基本特征，包括福利义务、计划资产和净周期性福利成本的组成。 8. 模块七：养老金会计第二部分：继续学习员工退休福利的会计，了解计划修正的会计处理和养老金收益与损失的确认，讨论养老金活动的全面确认，以及美国公认会计原则与国际财务报告准则在养老金会计方面的主要差异。 9. 模块八：课程评估：收集学生对课程的反馈。
Name:About the Course
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: Current Liabilities and Contingencies
Description:In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of refinancing arrangements. The module also describes the criteria for recognizing and/or disclosing contingencies.
Name:Module 2: Long-Term Debt Part 1
Description:In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium or discount. The module also explains the recognition of interest and bond extinguishment.
Name:Module 3: Long-Term Debt Part 2
Description:In this module, long-term debt will be discussed in more detail. Students will learn how to account for other aspects of bond accounting, including bond issue costs, fair value accounting, convertible debt, troubled debt restructuring, issuances between interest dates, and differences between U.S. GAAP and IFRS.
Name:Module 4: Lease Accounting Part 1
Description:In this module, you will be introduced to the most recent lease accounting standards issued by the Financial Accounting Standards Board (FASB). Starting with the definition of a lease, this module will discuss features of the model related to both lessors and lessees. It will also illustrate the classification of leases, initial recognition, and subsequent measurement.
Name:Module 5: Lease Accounting Part 2
Description:In this module, we continue the discussion of the lease accounting model. You will learn how to account for leased asset purchase options, leased asset residual values, sale leaseback accounting, and the differences between U.S. GAAP and IFRS when accounting for leases.
Name:Module 6: Pension Accounting Part 1
Description:In this module, you will be introduced to accounting for pension 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.
Name:Module 7: Pension Accounting Part 2
Description:In this module, you will continue your study of accounting for employee retirement benefits. We will learn how to account for plan amendments and the recognition of pension gains and losses. We will also discuss a comprehensive recognition of pension activities. The module will conclude with a discussion of the major differences between U.S. GAAP and IFRS with respect to pension accounting.
Name:Module 8: Course Evaluation
Description:This module is for you to tell us what you think of the course.
This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
