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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-us-part-1-section-a-external-financialreporting/
课程评论：没有评论
课程名称：CMA美国部分一 - A节：外部财务报告 课程概述：欢迎参加本课程。本视频教程旨在帮助学习者理解美国通用会计准则（US-GAAP）下的财务报表，并与国际财务报告准则（IFRS）进行关键比较。在本教程中，您将学习以下内容： 1. **财务报表** - 财务信息的使用者 - 损益表 - 现金流量表 - 综合收益 - 所有者权益变动表 - 财务报表附注 - 综合报告 2. **资产估值** - 现金和现金等价物 - 应收款项 - 存货 - 投资 - 固定资产 - 固定资产折旧与减值 - 无形资产 3. **负债与权益估值** - 权益交易 - 普通股 - 优先股 - 库藏股 - 留存收益 4. **其他主题** - 收入确认 - 费用确认 - 委托出售 - 合同资产和负债 - 长期合同 - 美国GAAP与IFRS的差异 - 强制处置 - 综合收益 本课程基于CMA-USA第一部分的课程大纲，这一大纲被认为是管理会计专业的黄金标准。教学方法采用连接点教学法，强调多学科课程的相互联系，这是培养未来领导者的强大工具。 该课程适合追求CMA-USA或CMA-印度/CIMA-英国的考生，或希望在财务与会计领域发展的候选人。如您需要CMA-USA课程材料的任何帮助或其他问题，请随时与我们联系。 祝您学习愉快！ CMA Kiran C2C Consulting
Welcome to the course. This video tutorial traverses through understanding of understanding financial statements from US-GAAP point of view & key differences with IFRS. In this tutorial, you will learn -Financial Statements - This section introduces you as a learner to -- Users of financial information- Income Statement- Statement of Cash Flows- Comprehensive Income- Statement of Owners' Equity - Notes to Financial Statements- Integrated ReportingAsset Valuation - This section focuses on -- Cash and Cash Equivalents- Receivables- Inventory- Investments- Property, Plant, and Equipment- Depreciation of Fixed Assets and Impairment- Intagible AssetsLiabilities & Equity Valuation - This section focuses on -- Equity Transactions- Common Stock- Preferred Stock- Treasury Stock- Retained EarningsOther Topics - This section focuses on -- Revenue recognition- Expenses recognition- Consignment- Contract Assets and Liabilities- Long-Term contracts- US GAAP / IFRS Differences- Involuntary Disposals- Comprehensive IncomeAll explanations are based on CMA-USA-Part-1 syllabus which is considered as gold-level standard for management accounting profession. Teaching methodology is based on join-thedots pedagogy inter-linkage of multi-discipline subjects, a very powerful tool for aspiring leaders.This course is suitable for candidates pursuing CMA-USA or CMA-India/CIMA-UK or candidates pursuing a career in finance & accounting. Feel free to drop us a message if you need any assistance for CMA-USA course material or any other queries.Happy LearningCMA KiranC2C Consulting
