Advanced US GAAP: Complex Accounting Transactions and Standards
Category : Consolidation, US GAAP, Accounting
Duration: 5 days
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.
Learning Objectives
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
Training Program
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
Key Points
Numerous practical examples illustrating the different studied concepts
Practical cases to draw parallels with the concepts learned
Who Should Attend This Training
Advanced-level accountants
Financial controllers and CFOs
Auditors and consultants
M&A specialists
Prerequisities
Intermediate knowledge of US GAAP principles
Teaching Methods
Training structured around skill transfer
Acquisition of operational skills through practice and experimentation
Collaborative learning during synchronous sessions
Multi-stage learning path to allow engagement, learning, and transfer
Training promoting participant engagement for better anchoring of lessons
Satisfaction and Evaluation
Skill evaluation will be conducted throughout the training by the participant (self-evaluation) and/or the trainer according to the training methods.
Online training evaluation on your participant space:
Immediate evaluation at the end of the training to measure your satisfaction and perception of skill improvement against training objectives. With your agreement, your overall rating and comments will be published on our site via Verified Reviews.
Post-training evaluation 40 days later to validate the transfer of your acquired skills in the workplace
Attendance tracking and issuance of an individual training certificate or a certificate of completion
LONDON
128 City Road, EC1V 2NX London
PARIS
38 Rue Boulard, 75014, Paris