#5 Intermediate Accounting II: Liabilities and Provisions
Study the present value evaluation of financial liabilities, including corporate bonds, and learn about provisions for future uncertain obligations.
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Study the present value evaluation of financial liabilities, including corporate bonds, and learn about provisions for future uncertain obligations.
Analyze the complex components of equity and capital transactions, along with Earnings Per Share (EPS)—the indicator investors value most.
An in-depth look at the 5-step model for revenue recognition under IFRS 15, and the accounting for hybrid instruments that possess characteristics of both debt and equity.
Understand the accounting events that occur when a firm acquires another, and explore the nature of Goodwill—the intangible asset of a firm.
Study the process of consolidating a parent and its subsidiaries into a single entity and learn the principles of eliminating intercompany transactions.
Understand the impact of exchange rate fluctuations on financial statements and master the sophisticated accounting for derivatives used to manage risk.
How much did it cost to make one product? Study the basics of cost accounting to track numbers on the manufacturing floor.
Understand the difference between job-order and process costing, and learn performance management techniques through standard costing.
Work with numbers for the future. Learn about CVP analysis, decision-making using relevant costs, and performance management through the Balanced Scorecard (BSC).
Learn the core of CVP (Cost-Volume-Profit) analysis: how to distinguish fixed and variable costs and calculate the break-even point to analyze a company's profit structure — with an interactive calculator.