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

Numerous practical examples illustrating the different studied concepts

Practical cases to draw parallels with the concepts learned

Advanced-level accountants

Financial controllers and CFOs

Auditors and consultants

M&A specialists

Intermediate knowledge of US GAAP principles

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

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