Advanced US GAAP: Complex Accounting Transactions and Standards
Category : Consolidation, US GAAP, Accounting
Duration: 5 days
Synopsis
Learning Objectives
Training Program
Who Should Attend This Training
Prerequisities
This advanced program focuses on complex accounting transactions and how they are handled under US GAAP. Participants will explore standards related to business combinations, derivatives, share-based compensation, and more, with practical examples to deepen their understanding of how to apply US GAAP to sophisticated financial transactions.
Master complex accounting transactions under US GAAP
Apply US GAAP to business combinations, derivatives, and share-based compensation
Handle complex consolidation and joint arrangements
Analyze the impact of complex transactions on financial statements
Business Combinations (ASC 805)
Accounting for mergers, acquisitions, and consolidations
Purchase price allocation and goodwill impairment
Practical case: Account for the acquisition of a subsidiary
Derivatives and Hedging (ASC 815)
Accounting for derivatives and hedge accounting rules
Practical case: Apply hedge accounting to a company’s interest rate swaps
Stock-Based Compensation (ASC 718)
Accounting for employee stock options and other share-based compensation
Practical case: Account for stock options granted to employees
Consolidation and Joint Arrangements (ASC 810, ASC 323)
Equity method, proportional consolidation, and full consolidation
Practical case: Prepare consolidated financial statements for a group of companies
Fair Value Measurement (ASC 820)
Application of fair value measurement in complex transactions
Practical case: Measure the fair value of financial assets and liabilities
Advanced-level accountants
Financial controllers and CFOs
Auditors and consultants
M&A specialists
Intermediate knowledge of US GAAP principles