Revenue Recognition
Point of Sale and Installment Method
Cost Recovery and Franchise Fees
Contract Accounting
Deferred Revenue
Deferred Revenue Principles
Specific Deferred Revenues
Deferred Compensation Arrangements
Pension Principles, Reporting
Pension Expense Basics
Pension Expense, Delayed Recognition
Pension Plan Reporting, International
Postretirement Benefits
Stock Compensation (Share-Based Payments)
Stock Options
Stock Awards
Stock Appreciation Rights
Income Taxes
Income Tax Basics
Permanent Differences
Temporary Differences
Tax Accrual Entry
Tax Allocation Process
Valuation Allowance for Deferred Tax Assets
Uncertain Tax Positions
Net Operating Losses
Accounting Changes and Error Corrections
Types of Changes and Accounting Approaches
Retrospective Application
Prospective Application
Accounting Errors—Restatement
Business Combinations
Introduction to Business Combinations
Acquisition Method of Accounting
- Introduction to Acquisition Method of Accounting
- Determining the Cost of the Business Acquired
- Recognizing/Measuring Assets, Liabilities, and Noncontrolling Interest
- Recognizing/Measuring Goodwill or Bargain Purchase Amount
- Post-Acquisition Issues
- Disclosure Requirements—Acquisition Method
- Recording Business Combinations
- IFRS—Business Combinations
Financial Instruments
Financial Instruments Introduction
IFRS—Financial Instruments
Financial Instruments Disclosures
Derivatives and Hedging
- Derivatives Introduction
- Hedging Introduction
- Fair Value Hedges
- Cash-Flow Hedges
- Foreign Currency Hedges
- Effectiveness and Disclosure
- IFRS—Hedging
Foreign Currency Denominated Transactions
Introduction and Definitions
Import Transactions
Export Transactions
Foreign Currency Hedges
- Introduction to Forward and Option Contracts
- Natural (Economic) Hedge
- Hedging Forecasted Transactions and Firm Commitment
- Hedging Asset/Liability, Available for Sale, and Foreign Operations
- Speculation and Summary
Conversion of Foreign Financial Statements
- Introduction to Conversion of Foreign Financial Statements
- Conversion Using Translation
- Conversion Using Remeasurement
- Remeasurement, Translation, and IFRS
Leases
Background, Operating Leases
Capital Lease Basics
Direct Financing Leases
Sales-Type Leases, International
Additional Aspects of Capital Leases
Depreciation, BPO, and Residuals
Capital Lease Examples
Sale Leasebacks and Disclosures