Master US GAAP: Analyze Foundations & Codification

本课程是 US GAAP Accounting & Financial Reporting Mastery 专项课程的一部分

位教师：EDUCBA

访问权限由 New York State Department of Labor 提供

2个模块

深入了解一个主题并学习基础知识。

15 条评论

4 小时完成

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2个模块

深入了解一个主题并学习基础知识。

15 条评论

4 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Explain US GAAP’s purpose, principles, and authority in financial reporting.
Analyze FASB’s standard-setting process and codification updates.
Apply ASC framework (ASC 105, ASC 205) to financial statement presentation.

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作业

6 项作业

授课语言：英语（English）

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本课程是 US GAAP Accounting & Financial Reporting Mastery 专项课程专项课程的一部分

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该课程共有2个模块

By the end of this course, learners will be able to explain the purpose of US GAAP, analyze FASB’s standard-setting process, and apply the framework of the Accounting Standards Codification (ASC) to financial statement presentation. You will gain a strong foundation in the principles, objectives, and authority of US GAAP, including ASC 105 and ASC 205 guidance on presentation, comparatives, discontinued operations, and going concern.

This course is ideal for students, accountants, and finance professionals seeking a comprehensive introduction to U.S. financial reporting standards. Through structured lessons, practice quizzes, and real-world examples, you will learn to interpret the GAAP framework, navigate ASC effectively, and apply codification updates. What makes this course unique is its balance between conceptual clarity and practical application, enabling you to confidently read, understand, and use GAAP standards. Completing this course builds the foundation for advanced GAAP modules on financial statements, equity, revenue, and consolidation.

This module introduces learners to the fundamentals of U.S. Generally Accepted Accounting Principles (GAAP), including its purpose, objectives, abbreviations, and the standard-setting process by FASB. Learners will gain a strong foundation in the framework that governs financial reporting in the United States.

涵盖的内容

8个视频3个作业

8个视频总计42分钟

US GAAP Overview Part 1 8分钟
US GAAP Overview Part 2 6分钟
Introduction to US GAAP 2分钟
Objectives of US GAAP 3分钟
Abbreviations 2分钟
Financial Accounting Standards 9分钟
FASB Standard Setting 5分钟
FASB Standard Setting Continue 6分钟

3个作业总计50分钟

Understanding US GAAP Basics 10分钟
Standard Setting and Frameworks 10分钟
Foundations of US GAAP 30分钟

This module explores the Accounting Standards Codification (ASC), its framework under ASC 105, and the presentation of financial statements under ASC 205, including comparative and discontinued operations. Learners will understand how the codification simplifies GAAP and supports accurate reporting.