This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
Dieser Kurs ist Teil der Spezialisierung Spezialisierung Financial Reporting
von
Spezialisierung Financial ReportingUniversity of Illinois at Urbana-ChampaignÜber diesen Kurs
22,456 kürzliche Aufrufe
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Kurs 3 von 5 in
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Stufe „Mittel“
Ca. 20 Stunden zum Abschließen
Englisch
Untertitel: Englisch
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Kurs 3 von 5 in
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Stufe „Mittel“
Ca. 20 Stunden zum Abschließen
Englisch
Untertitel: Englisch
von
University of Illinois at Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
Beginnen Sie damit, auf Ihren Master-Abschluss hinzuarbeiten.
Dieses Kurs ist Teil des reinen Onlineabschlusses Master of Science in Accountancy (iMSA) von University of Illinois at Urbana-Champaign.
Wenn Sie in das komplette Programm aufgenommen werden, werden Ihre Kurse auf Ihren Abschluss angerechnet.
Lehrplan - Was Sie in diesem Kurs lernen werden
1 Stunde zum Abschließen
About the Course
In this module, 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.
1 Stunde zum Abschließen
4 Lektüren
4 Lektüren
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1 praktische Übung
Orientation Quiz30m
3 Stunden zum Abschließen
Module 1: Current Liabilities and Contingencies
In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies
3 Stunden zum Abschließen
9 Videos (Gesamt 54 min), 1 Lektüre, 10 Quiz
9 Videos
Example: Current Liabilities 9m
Classification of Liabilities into Current and Long-term4m
Example: Classification of Liabilities into Current and Long-term4m
Contingencies7m
Example: Contingencies8m
Subsequent Events and Contingencies3m
Example: Subsequent Events and Contingencies5m
GAAP versus IFRS4m
1 Lektüre
Module 1 Overview and Resources10m
10 praktische Übungen
Lesson 1.1 Knowledge Check10m
Lesson 1.1 Example Knowledge Check10m
Lesson 1.2 Knowledge Check2m
Lesson 1.2 Example Knowledge Check2m
Lesson 1.3 Knowledge Check5m
Lesson 1.3 Example Knowledge Check5m
Lesson 1.4 Knowledge Check2m
Lesson 1.4 Example Knowledge Check2m
Lesson 1.5 Knowledge Quiz5m
Module 1 Quiz30m
3 Stunden zum Abschließen
Module 2: Long-Term Debt Part 1
In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached. The module also describes the fair value option that is offered for accounting for a bond.
3 Stunden zum Abschließen
9 Videos (Gesamt 62 min), 1 Lektüre, 10 Quiz
9 Videos
Example: Long-term Liabilities (Notes Payable)6m
Various Types of Bonds5m
Bond Issuance5m
Example: Bond Issuance8m
Accounting for the Bond's Periodic Payments5m
Example: Accounting for the Bond's Periodic Payments14m
Bond Extinguishment4m
Example: Bond Extinguishment6m
1 Lektüre
Module 2 Overview and Resources10m
10 praktische Übungen
Lesson 2.1 Knowledge Check2m
Lesson 2.1 Example Knowledge Check2m
Lesson 2.2 Knowledge Check5m
Lesson 2.3 Knowledge Check5m
Lesson 2.3 Example Knowledge Check2m
Lesson 2.4 Knowledge Check10m
Lesson 2.4 Example Knowledge Check30m
Lesson 2.5 Knowledge Check5m
Lesson 2.5 Example Knowledge Check2m
Module 2 Quiz30m
3 Stunden zum Abschließen
Module 3: Long-Term Debt Part 2
In this module, long-term debt will be discussed more in-depth. Students will learn how to account for bonds sold at a discount or premium, between interest dates, or with conversion features. Early extinguishment of debt, modifications and troubled debt restructuring are also discussed.
3 Stunden zum Abschließen
10 Videos (Gesamt 65 min), 1 Lektüre, 11 Quiz
10 Videos
Example: Issuing Bonds Between Interest Dates8m
Bond Issue Cost4m
Example: Bond Issue Cost6m
Reporting Bonds at Fair Value5m
Example: Reporting Bonds at Fair Value4m
Convertible Debt Securities5m
Example: Convertible Debt Securities7m
Troubled Debt Restructuring4m
Examples: Troubled Debt Restructuring11m
1 Lektüre
Module 3 Overview and Resources10m
11 praktische Übungen
Lesson 3.1 Knowledge Check2m
Lesson 3.1 Example Knowledge Quiz5m
Lesson 3.2 Knowledge Check5m
Lesson 3.2 Example Knowledge Check5m
Lesson 3.3 Knowledge Check2m
Lesson 3.3 Example Knowledge Check10m
Lesson 3.4 Knowledge Check5m
Lesson 3.4 Example Knowledge Check2m
Lesson 3.5 Knowledge Check10m
Lesson 3.5 Example Knowledge Check10m
Module 3 Quiz30m
2 Stunden zum Abschließen
Module 4: Lease Accounting Part 1
In this module, you will be introduced to the recently issued lease accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board). Starting with the definition of a lease, this module will discuss features of the new model common to both lessors and lessees and then illustrate the classification of leases, initial recognition and measurement and subsequent measurement by lessees.
2 Stunden zum Abschließen
7 Videos (Gesamt 49 min), 1 Lektüre, 8 Quiz
7 Videos
Lessee Accounting for a Finance Lease4m
Lessor Accounting for a Sales-type Lease4m
Example: Lessee Accounting for a Finance Lease 8m
Example: Lessor Accounting for a Sales-Type Lease7m
Operating Lease5m
Example: Operating Lease10m
1 Lektüre
Module 4 Overview and Resources10m
8 praktische Übungen
Lesson 4.1 Knowledge Check5m
Lesson 4.2 Knowledge Check5m
Lesson 4.3 Knowledge Check2m
Lesson 4.3 Example Lessee Accounting for a Finance Lease Knowledge Check10m
Lesson 4.3 Example: Lessor Accounting for a Sales-Type Lease Knowledge Check 2m
Lesson 4.4 Knowledge Check10m
Lesson 4.4 Example Knowledge Check10m
Module 4 Quiz30m
Bewertungen
Top-Bewertungen von ACCOUNTING ANALYSIS II: MEASUREMENT AND DISCLOSURE OF LIABILITIES
von IM10. Okt. 2020
The course was perfect as a whole. Easily understandable lectures. The course contents were extremely good. It helped a lot to improve my understanding on certain topics. Thank you so much.
von YX9. Aug. 2020
This course is too hard for me. I will review it after I learn a book.
Über den Spezialisierung Financial Reporting
The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position.
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