All topics (212)

U.S. GAAP: Regulatory Environment for Financial Reporting

Instructor: Kelen Camehl, CPA, MBA

Learn about the conditions within the U.S. business environment that led to regulation and the standard setting process.

U.S. GAAP: Corporate Governance

Instructor: Kelen Camehl, CPA, MBA

This course delves into U.S. principles of corporate governance, responsibilities of management and boards of directors, and the Sarbanes-Oxley Act. It also reviews key differences between the roles of internal and external auditors.

U.S. GAAP: Key Principles and Financial Statement Presentation

Instructor: Kelen Camehl, CPA, MBA

U.S. GAAP: Planning, Budgeting, and Performance Assessments

Instructor: Kelen Camehl, CPA, MBA

Learn about effective tools to assess company performance such as profitability analyses, financial ratios, and non-financial performance indicators. Additionally, review principles of budgeting, planning, and control.

U.S. GAAP: Overview of Financial Statements - Part I

Instructor: Kelen Camehl, CPA, MBA

In this course, you will learn the U.S. standard setters' perspective on the objectives of financial reporting, and review the components of the balance sheet and income statements, recognition and measurement, and accrual accounts.

U.S. GAAP: Other Assets, Property, Plant and Equipment, and Intangibles

Instructor: Kelen Camehl, CPA, MBA

This course reviews U.S. GAAP accounting for the following: a category of assets commonly referred to as “other assets”; property, plant and equipment (PP&E); and intangible assets, including goodwill.

IFRS 16 - Leases

Instructor: AICPA

This course provides comprehensive guidance on identification, recognition, measurement, and presentation and disclosure requirements of lease accounting.

U.S. GAAP: Liabilities and Leases

Instructor: Kelen Camehl, CPA, MBA

In this course you will learn about liabilities, such as commitments, contingencies, guarantees, and debt. Also, the course reviews U.S. GAAP accounting for leases under both the currently-effective standard and the new standard.

U.S. GAAP: Income Taxes, Interest, Compensation, and Other Income and Expense

Instructor: Kelen Camehl, CPA, MBA

This course provides an overview of the objectives and general principles of accounting for income taxes, including temporary differences and deferred tax assets. It also discusses the purpose and requirements of interest capitalisation.

U.S. GAAP: Revenue Recognition

Instructor: Kelen Camehl, CPA, MBA

This course discusses U.S. GAAP accounting for revenue recognition under the new standard recently issued by the Financial Accounting Standards Board (FASB), including objectives of the new standard, the five steps for recognising revenue, and requirements for disclosure.