Este curso forma parte de Programa especializado: informes financieros

4.6
estrellas
105 calificaciones

Adel Ibrahim

9372 ya inscrito

Ofrecido Por

Parte del título de grado Master of Science in Accountancy (iMSA)
Más información

Programa especializado: informes financierosUniversidad de Illinois en Urbana-Champaign

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This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds.  The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.

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Curso 3 de 5 en

Programa especializado: informes financieros

Nivel intermedio

Aprox. 19 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 3 de 5 en

Programa especializado: informes financieros

Nivel intermedio

Aprox. 19 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Instructor

Calificación del instructor

4,56/5 (31 calificaciones)

Adel Ibrahim

Lecturer of Accountancy

Accountancy

11.137 alumnos

2 cursos

Ofrecido por

Universidad de Illinois en Urbana-Champaign

Comienza a trabajar para obtener tu maestría

Este curso es parte de Master of Science in Accountancy (iMSA) completamente en línea de Universidad de Illinois en Urbana-Champaign. Si te aceptan en el programa completo, tus cursos cuentan para tu título de grado.

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Programa - Qué aprenderás en este curso

Semana1

Semana 1

1 hora para completar

About the Course

1 hora para completar

1 video (Total 1 minutos), 4 lecturas, 1 cuestionario

3 horas para completar

Module 1: Current Liabilities and Contingencies

3 horas para completar

9 videos (Total 54 minutos), 1 lectura, 10 cuestionarios

9 videos

Current Liabilities5mExample: Current Liabilities 9mClassification of Liabilities into Current and Long-term4mExample: Classification of Liabilities into Current and Long-term4mContingencies7mExample: Contingencies8mSubsequent Events and Contingencies3mExample: Subsequent Events and Contingencies5mGAAP versus IFRS4m

1 lectura

Module 1 Overview and Resources10m

10 ejercicios de práctica

Lesson 1.1 Knowledge Check10mLesson 1.1 Example Knowledge Check10mLesson 1.2 Knowledge Check2mLesson 1.2 Example Knowledge Check2mLesson 1.3 Knowledge Check5mLesson 1.3 Example Knowledge Check5mLesson 1.4 Knowledge Check2mLesson 1.4 Example Knowledge Check2mLesson 1.5 Knowledge Quiz5mModule 1 Quiz30m

Semana2

Semana 2

3 horas para completar

Module 2: Long-Term Debt Part 1

3 horas para completar

9 videos (Total 62 minutos), 1 lectura, 10 cuestionarios

9 videos

Long-term Liabilities (Notes Payable)6mExample: Long-term Liabilities (Notes Payable)6mVarious Types of Bonds5mBond Issuance5mExample: Bond Issuance8mAccounting for the Bond's Periodic Payments5mExample: Accounting for the Bond's Periodic Payments14mBond Extinguishment4mExample: Bond Extinguishment6m

1 lectura

Module 2 Overview and Resources10m

10 ejercicios de práctica

Lesson 2.1 Knowledge Check2mLesson 2.1 Example Knowledge Check2mLesson 2.2 Knowledge Check5mLesson 2.3 Knowledge Check5mLesson 2.3 Example Knowledge Check2mLesson 2.4 Knowledge Check10mLesson 2.4 Example Knowledge Check30mLesson 2.5 Knowledge Check5mLesson 2.5 Example Knowledge Check2mModule 2 Quiz30m

Semana3

Semana 3

3 horas para completar

Module 3: Long-Term Debt Part 2

3 horas para completar

10 videos (Total 65 minutos), 1 lectura, 11 cuestionarios

10 videos

Issuing Bonds Between Interest Dates6mExample: Issuing Bonds Between Interest Dates8mBond Issue Cost4mExample: Bond Issue Cost6mReporting Bonds at Fair Value5mExample: Reporting Bonds at Fair Value4mConvertible Debt Securities5mExample: Convertible Debt Securities7mTroubled Debt Restructuring4mExamples: Troubled Debt Restructuring11m

1 lectura

Module 3 Overview and Resources10m

11 ejercicios de práctica

Lesson 3.1 Knowledge Check2mLesson 3.1 Example Knowledge Quiz5mLesson 3.2 Knowledge Check5mLesson 3.2 Example Knowledge Check5mLesson 3.3 Knowledge Check2mLesson 3.3 Example Knowledge Check10mLesson 3.4 Knowledge Check5mLesson 3.4 Example Knowledge Check2mLesson 3.5 Knowledge Check10mLesson 3.5 Example Knowledge Check10mModule 3 Quiz30m

Semana4

Semana 4

2 horas para completar

Module 4: Lease Accounting Part 1

In this module, you will be introduced to the recently issued lease accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board). Starting with the definition of a lease, this module will discuss features of the new model common to both lessors and lessees and then illustrate the classification of leases, initial recognition and measurement and subsequent measurement by lessees.

2 horas para completar

7 videos (Total 49 minutos), 1 lectura, 8 cuestionarios

7 videos

Accounting for Leases: An Overview7mLessee Accounting for a Finance Lease4mLessor Accounting for a Sales-type Lease4mExample: Lessee Accounting for a Finance Lease 8mExample: Lessor Accounting for a Sales-Type Lease7mOperating Lease5mExample: Operating Lease10m

1 lectura

Module 4 Overview and Resources10m

8 ejercicios de práctica

Lesson 4.1 Knowledge Check5mLesson 4.2 Knowledge Check5mLesson 4.3 Knowledge Check2mLesson 4.3 Example Lessee Accounting for a Finance Lease Knowledge Check10mLesson 4.3 Example: Lessor Accounting for a Sales-Type Lease Knowledge Check 2mLesson 4.4 Knowledge Check10mLesson 4.4 Example Knowledge Check10mModule 4 Quiz30m

Semana5

Semana 5

2 horas para completar

Module 5: Lease Accounting Part 2

In this module, we continue the discussion of the new lease accounting model. You will learn how to account for lease modifications and terminations. The accounting for lease and non-lease elements will be examined. The module then describes the accounting for lessors including sales-type, direct-financing, and operating leases. Our discussion of lease accounting concludes with the accounting for sales and leasebacks.

2 horas para completar

7 videos (Total 54 minutos), 1 lectura, 8 cuestionarios

7 videos

Accounting for Lease Contracts with a Purchase Option6mExample: Accounting for Lease Contracts with a Purchase Option9mAccounting for Lease Contracts with a Guaranteed Residual Value4mAccounting for Lease Contracts with an Unguaranteed Residual Value7mExample: Lesson 2 and Lesson 312mSale and Leaseback Arrangements 4mExample: Sale and Leaseback Arrangements 7m

1 lectura

Module 5 Overview and Resources10m

8 ejercicios de práctica

Lesson 5.1 Knowledge Check2mLesson 5.1 Example Knowledge Check2mLesson 5.2 Knowledge Check2mLesson 5.3 Knowledge Check5mLesson 5.2 and 5.3 Example Knowledge Check5mLesson 5.4 Knowledge Check2mLesson 5.4 Example Knowledge Check5mModule 5 Quiz30m

Semana6

Semana 6

2 horas para completar

Module 6: Deferred Taxes Part 1

In this module, you will be introduced to deferred taxes. You will learn the differences between deferred tax assets/deferred tax liabilities and tax refunds receivable/taxes payable. Temporary and permanent tax differences and net operating loss (NOL) carrybacks and carryforwards are described. The module also includes discussion of intraperiod tax allocation and the effect of changes in tax rates.

2 horas para completar

9 videos (Total 56 minutos), 1 lectura, 10 cuestionarios

9 videos

Introduction to Accounting for Income Taxes7mPermanent versus Temporary Differences6mPermanent versus Temporary Differences Example8mDeferred Tax Liability3mDeferred Tax Liability Example7mDeferred Tax Assets3mDeferred Tax Assets: Example7mValuation Allowance for Deferred Tax Asset4mExample: Valuation Allowance for Deferred Tax Asset7m

1 lectura

Module 6 Overview and Resources10m

10 ejercicios de práctica

Lesson 6.1 Knowledge Check2mLesson 6.2 Knowledge Check2mLesson 6.2 Knowledge Check5mLesson 6.3 Knowledge Check2mLesson 6.3 Knowledge Check10mLesson 6.4 Knowledge Check2mLesson 6.4 Knowledge Check for DTA Example2mLesson 6.5 Knowledge Check2mLesson 6.5 Example Knowledge Check2mModule 6 Quiz30m

Semana7

Semana 7

3 horas para completar

Module 7: Deferred Taxes Part 2

3 horas para completar

8 videos (Total 51 minutos), 1 lectura, 10 cuestionarios

8 videos

Multiple Differences5mTax Rate Changes4mExample: Lesson 7.1 and 7.211mNet Operating Losses Considerations5mExample: Net Operating Losses Considerations6mIntraperiod Tax Expense Allocation4mExample: Intraperiod Tax Expense Allocation7mRequired Reporting when Accounting for Taxes4m

1 lectura

Module 7 Overview and Resources10m

9 ejercicios de práctica

Lesson 7.1 Knowledge Check2mLesson 7.2 Knowledge Check2mLesson 7.2 Example Knowledge Check 5mLesson 7.3 Knowledge Check5mLesson 7.3 Example Knowledge Check5mLesson 7.4 Knowledge Check2mLesson 7.4 Example Knowledge Check2mLesson 7.5 Knowledge Check2mModule 7 Quiz30m

Semana8

Semana 8

1 hora para completar

Module 8: Review and Evaluation

1 hora para completar

1 video (Total 4 minutos), 4 lecturas

Reseñas

4.6

21 reseña

5 stars
77,14 %
4 stars
13,33 %
3 stars
5,71 %
2 stars
1,90 %
1 star
1,90 %

Principales reseñas sobre ACCOUNTING ANALYSIS II: MEASUREMENT AND DISCLOSURE OF LIABILITIES

por MH10 de feb. de 2021

The professor was excellent. The lectures were straight forward and the examples made the subject clear to understand. I enjoyed this course greatly. I would take any class this professor taught. :)

por IM10 de oct. de 2020

The course was perfect as a whole. Easily understandable lectures. The course contents were extremely good. It helped a lot to improve my understanding on certain topics. Thank you so much.

por SH24 de ago. de 2021

This course has been challenging for me but the videos ,and notes plus my dedication helped me to complete it. I have therefore enjoyed the challenge and moving on to the next course!

por BE19 de ene. de 2021

Adel Ibrahim is an excellent lecturer. This course is clear and presents technical information in full context, with excellent examples and supporting documentation.

Ver todas las reseñas

Acerca de Programa especializado: informes financieros

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.

Preguntas Frecuentes

¿Cuándo podré acceder a las lecciones y tareas?
El acceso a las clases y las asignaciones depende del tipo de inscripción que tengas. Si tomas un curso en modo de oyente, verás la mayoría de los materiales del curso en forma gratuita. Para acceder a asignaciones calificadas y obtener un certificado, deberás comprar la experiencia de Certificado, ya sea durante o después de participar como oyente. Si no ves la opción de oyente:
es posible que el curso no ofrezca la opción de participar como oyente. En cambio, puedes intentar con una Prueba gratis o postularte para recibir ayuda económica.
Es posible que el curso ofrezca la opción 'Curso completo, sin certificado'. Esta opción te permite ver todos los materiales del curso, enviar las evaluaciones requeridas y obtener una calificación final. También significa que no podrás comprar una experiencia de Certificado.
¿Qué recibiré si me suscribo a este Programa especializado?
Cuando te inscribes en un curso, obtienes acceso a todos los cursos que forman parte del Programa especializado y te darán un Certificado cuando completes el trabajo. Se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes auditar el curso sin costo.
¿Hay ayuda económica disponible?
Sí. En ciertos programas de aprendizaje, puedes postularte para recibir ayuda económica o una beca en caso de no poder costear los gastos de la tarifa de inscripción. Si hay ayuda económica o becas disponibles para tu selección de programa de aprendizaje, verás un enlace para postularte en la página de descripción.

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Accounting Analysis II: Measurement and Disclosure of Liabilities

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