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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/advanced-financial-reporting
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课程名称：高级财务报告：企业合并会计与合并财务报表的编制 课程概述： 本课程涵盖企业合并的会计处理（ASC 805）、合并财务报表的编制（ASC 810）及相关主题，包括逐步收购、去合并、分部报告和商誉减值测试等。课程首先讨论ASC 805的范围以及企业合并与资产收购之间的区别。接着探讨采用收购法会计处理企业合并的计量与确认原则。最后，课程介绍合并过程，学习如何编制合并财务报表并进行必要的合并调整。 课程大纲： 1. **课程导向**：熟悉课程、讲师、同学及学习环境，掌握所需的技术技能。 2. **模块1：企业控制**：介绍企业控制的概念及投资权益证券的核算方法，讨论ASC 805的“业务合并”范围及记录资产收购与企业合并的方式。 3. **模块2：收购法**：学习企业合并的收购法，掌握收购的计量原则和商誉计算法，准备合并财务报表。 4. **模块3：转让对价的组成部分**：探讨企业合并中不同的对价组成部分，学习与基于股份的支付奖励的计量原则，并研究Express Scripts和Medco公司的合并案例。 5. **模块4：获取的资产与承担的负债**：深入理解合并中获取的资产和承担的负债，介绍可识别资产如防御性无形资产和在研研发（IPR&D）的规则。 6. **模块5：收购后合并财务报表的编制**：学习收购后合并财务报表的编制，介绍会计收购溢价（AAP）及合并调整。 7. **模块6：内部交易与非控股权益**：介绍内部交易和非控股权益的核算，学习相关的合并调整、非控股权益的计算及呈现。 8. **模块7：所有权比例变化及相关主题**：探索控股子公司所有权比例变化的核算规则，计算去合并的损益，介绍子公司收购母公司股份的情况。 9. **模块8：分部报告与商誉减值测试**：学习分部报告及商誉减值测试的规则，了解公开公司和私营公司的相关披露要求及商誉减值测试的方法。 通过本课程的学习，您将掌握企业合并的会计技术，实现合并财务报表的编制与调整，为未来的财务报告工作打下坚实的基础。
Name:Course Orientation
Description: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: Control of a Business
Description:In this module, you will be introduced to the concepts of control over a business. You will learn different accounting methods used to account for investments in equity securities, the basics of control, the scope of "Business Combination" (ACS 805), as well as the methods to record an acquisition of a group under asset acquisition and business combination.
Name:Module 2: Acquisition Method
Description:In this module, you will be introduced to the acquisition method of accounting for a business combination. You will learn the measurement principles for an acquisition and the goodwill equation to calculate the goodwill or gain from a bargain purchase as a result of the business combination. You will also learn how to prepare the consolidated financial statements on the business combination date.
Name:Module 3: Components of Consideration Transferred in a Business Combination
Description:In this module, you will be introduced to different components of consideration transferred in a business combination. You will learn the measurement principles of share-based payment awards and will examine a real-life merger between Express Scripts and Medco companies. Moreover, you will be introduced to the concept of contingent consideration and learn the methods to classify, recognize, and record contingent considerations.
Name:Module 4: Assets Acquired and Liabilities Assumed
Description:In this module, you will gain a deeper understanding of the assets acquired and the liabilities assumed in a business combination. You will be introduced to different types of identifiable assets acquired, such as defensive intangible assets and in-process research and development (IPR&D), and the rules to recognize and measure them under U.S. GAAP and IFRS. You will also learn the difference between a taxable transaction and a non-taxable transaction and how to calculate deferred taxes on an acquisition date.
Name:Module 5: Preparation of Consolidated Financial Statements After the Acquisition Date
Description:In this module, you will learn how to prepare the consolidated financial statements after the acquisition date. The concept of accounting acquisition premium (AAP), and the methods to calculate identifiable and unidentifiable portions of the accounting acquisition premium will be introduced. You will also learn the effects of accounting acquisition premium on the consolidated financial statements and the relevant consolidation adjustments. Moreover, you will be introduced to intercompany inventory transactions and learn to make consolidation adjustments for intercompany inventory sales and intercompany inventory profits.
Name:Module 6: Intercompany Transactions and Noncontrolling Interest
Description:In this module, you will be introduced to more types of intercompany transactions as well as noncontrolling interests. You will learn the consolidation adjustments for intercompany transactions with depreciable assets and intercompany debt. The noncontrolling interest (NCI) will be introduced. You will learn the definition, calculation, and presentation of noncontrolling interest and net income attributable to NCI in the consolidated financial statements. You will also learn how to report consolidated retained earnings and the subsequent measurement of noncontrolling interests. Lastly, an example of consolidation with noncontrolling interest will be shown.
Name:Module 7: Change in the Percentage of Ownership and Other Related Topics
Description:In this module, we will explore the accounting rules for changes in the percentage of ownership of a Subsidiary and other topics that relate to business combinations. You will learn how to account for a business combination that was achieved in stages, and how to calculate the gain or loss on deconsolidation of the Subsidiary. Also, you will be introduced to the situation in which the Subsidiary acquires shares of the Parent and learn the methods to measure and record the transaction.
Name:Module 8: Segment Reporting and Goodwill Impairment Test
Description:In this module, you will be introduced to segment reporting and the goodwill impairment test. You will learn the rules for public companies to disclose segment information in the notes to annual and interim financial statements. You will also learn what information should be presented in the entity-wide disclosures and when. Then, the methods for identifying the reporting units, qualitative assessment for goodwill impairment, and the quantitative one-step goodwill impairment test will be introduced. You will also learn the goodwill impairment test under IFRS and the rules for private companies to account for goodwill.
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.
