Acerca de este Curso
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This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources....
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Cursos 100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.
Calendar

Fechas límite flexibles

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Intermediate Level

Nivel intermedio

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Sugerido: 8 weeks of study, 6-8 hours a week

Aprox. 23 horas para completar
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English

Subtítulos: English
Globe

Cursos 100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.
Calendar

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.
Intermediate Level

Nivel intermedio

Clock

Sugerido: 8 weeks of study, 6-8 hours a week

Aprox. 23 horas para completar
Comment Dots

English

Subtítulos: English

Programa - Qué aprenderás en este curso

1

Sección
Clock
1 hora para completar

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
Reading
1 video (Total: 2 min), 4 readings, 1 quiz
Video1 video
Reading4 lecturas
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
Quiz1 ejercicio de práctica
Orientation Quiz8m
Clock
2 horas para completar

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income....
Reading
5 videos (Total: 53 min), 1 reading, 6 quizzes
Video5 videos
Pension Assets and Liabilities11m
Net Periodic Benefit Cost and Other Comprehensive Income11m
Postretirement Benefits: Defined Benefit Pension Example8m
Individual Plans4m
Reading1 lectura
Module 1 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 1.1 Knowledge Check4m
Lesson 1.2 Knowledge Check2m
Lesson 1.3 Knowledge Check2m
Lesson 1.4 Knowledge Check4m
Lesson 1.5 Knowledge Check2m
Module 1 Quiz14m

2

Sección
Clock
1 hora para completar

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS. ...
Reading
4 videos (Total: 45 min), 1 reading, 5 quizzes
Video4 videos
Settlements and Curtailments15m
Defined Contribution and Multiemployer Plans10m
IFRS8m
Reading1 lectura
Module 2 Overview and Resources10m
Quiz5 ejercicios de práctica
Lesson 2.1 Knowledge Check2m
Lesson 2.2 Knowledge Check2m
Lesson 2.3 Knowledge Check2m
Lesson 2.4 Knowledge Check4m
Module 2 Quiz16m

3

Sección
Clock
2 horas para completar

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
Reading
5 videos (Total: 57 min), 1 reading, 6 quizzes
Video5 videos
Equity: Results of Operations14m
Equity: Accumulated Other Comprehensive Income10m
Equity: Preferred Stock10m
Equity: Retirements and Treasury Stock9m
Reading1 lectura
Module 3 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 3.1 Knowledge Check4m
Lesson 3.2 Knowledge Check4m
Lesson 3.3 Knowledge Check2m
Lesson 3.4 Knowledge Check2m
Lesson 3.5 Knowledge Check2m
Module 3 Quiz22m

4

Sección
Clock
2 horas para completar

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares....
Reading
7 videos (Total: 58 min), 1 reading, 8 quizzes
Video7 videos
Share-Based Payments: Employee Stock Options5m
Shared-Based Payments: Forfeitures7m
Graded Vesting and Performance Conditions7m
Share-Based Payments: Liabilities and Modifications8m
Share-Based Payments: Stock Appreciation Rights8m
Restricted Shares5m
Reading1 lectura
Module 4 Overview and Resources10m
Quiz8 ejercicios de práctica
Lesson 4.1 Knowledge Check2m
Lesson 4.2 Knowledge Check6m
Lesson 4.3 Knowledge Check2m
Lesson 4.4 Knowledge Check2m
Lesson 4.5 Knowledge Check2m
Lesson 4.6 Knowledge Check2m
Lesson 4.7 Knowledge Check2m
Module 4 Quiz18m

Instructor

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

Acerca de University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

Acerca del programa especializado Financial Reporting

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position....
Financial Reporting

Preguntas Frecuentes

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

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