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所在平台: Udemy |
课程主页: https://www.udemy.com/course/a-comprehensive-walkthrough-of-the-fasb-accounting-standards/
课程评论：没有评论
Coursera 课程 **“掌握 FASB 会计准则汇编指南” (A Guide for Mastering FASB Accounting Standards Codification)** 是一门旨在教授学员如何熟练导航和使用美国财务会计准则委员会 (FASB) 会计准则汇编 (ASC) 的课程。ASC 是非政府实体美国公认会计原则 (U.S. GAAP) 的唯一权威来源。 该课程指出，在 2009 年之前，U.S. GAAP 由多个标准制定机构颁布的复杂层级标准组成。为了简化复杂性并为国际标准趋同项目奠定基础，FASB 在 2009 年发布了最终的财务会计准则声明 (SFAS) No.168，该声明取代了 FASB Statement No. 162，并对 U.S. GAAP 的来源和组织进行了彻底的改革和重新设计。此后，所有 U.S. GAAP 标准被重新归类到九个明确的主题领域，这些领域包含逻辑性的专题和一致的次级专题与章节。 本课程内容包括对 FASB ASC 网站的完整 walkthrough（逐步讲解），并深入讨论准则的组织结构，旨在为学员提供掌握 FASB ASC 网站内容的导航路径。任何需要理解和/或研究非政府实体 U.S. GAAP 的会计和财务专业人士，都将从通过本课程学习如何导航 Codification 网站中获益匪浅。
This course provides a step-by-step guide for learning and mastering navigation of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), the single source of authoritative U.S. Generally Accepted Accounting Principles (GAAP) for nongovernmental entities.Prior to 2009, U.S. GAAP was comprised of a complex hierarchy of standards issued by a variety of standard setting bodies. In order to both reduce complexity and to set the stage for international standards convergence projects, in 2009, the FASB completely overhauled and redesigned the source and organization of U.S. GAAP standards by issuing its final Statement on Financial Accounting Standards (SFAS) No.168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles-a replacement of FASB Statement No. 162. Thereafter, all U.S. GAAP standards were regrouped into nine distinct subject areas comprised of logical topics with consistent subtopics and sections. This course consists of a full walkthrough of the FASB ASC website with an in-depth discussion of how the standards are organized in order to provide a pathway for mastering navigation of the FASB ASC site content. Any accounting and finance professionals with a need to understand and/or research U.S. GAAP for nongovernmental entities will strongly benefit from learning how to navigate the Codification website through this course.
