International accounting standards are used as the basis for financial reporting outside of the United States. The original documents are lengthy and difficult to research. The International Accounting course solves this problem by condensing the key elements of the standards into a single volume. This course describes the key elements of each accounting topic, how accounting information is to be disclosed, and where to look in the source documents for additional information. The text contains hundreds of practical examples that show how to apply international accounting standards to real-world situations, as well as sample journal entries and usage tips. In short, International Accounting serves as a handy reference for accountants who need quick answers to difficult problems.
Presentation of Financial Statements. Statement of Cash Flows. Consolidated and Separate Financial Statements. Accounting Policies, Estimate Changes and Errors. Financial Reporting in Hyperinflationary Economies. Earnings per Share. Interim Financial Reporting. Operating Segments. Joint Arrangements. Investments in Associates and Joint Ventures. Disclosure of Interests in Other Entities, and More.
CPAs and other accounting professionals.
Cite the accounting principles upon which international accounting standards are based. Specify the types of formats in which the balance sheet can be presented, and the circumstances under which different financial statement layouts are required. Identify the various sections and line items contained within the statement of cash flows. State the circumstances under which control is exercised over an investee. Specify the circumstances under which financial statements are restated. Cite the indicators of hyperinflation, and when such an environment is no longer considered to exist. State the adjustments needed to derive basic earnings per share and diluted earnings per share. Identify the proper accounting for revenue in an interim period. Note how the integral view alters the accounting for interim periods, and more.
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $575.00
Member Price $500.00