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All category courses

ASC 280 – Segment Reporting

The course enables participants to master segment identification under ASC 280's management approach, focusing on the chief operating decision maker, quantitative thresholds for reportable segments, and entity-wide disclosure requirements.

1.29
4.8
( 42)
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USD 150.00
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ASC 323 - Investments – Equity Method and Joint Ventures

The course enables participants to apply ASC 323's equity method framework for investments with significant influence, covering initial and subsequent measurement, basis differences, partial disposals, and joint venture identification.

3.22
4.5
( 12)
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USD 200.00
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ASC 830 - Foreign Currency Matters

The course enables participants to master functional currency determination under ASC 830, focusing on transaction versus translation accounting, the current rate and temporal methods, and highly inflationary economy treatment.

2.22
4.8
( 20)
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USD 175.00
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ASC 808 - Collaborative Arrangements

The course enables participants to apply ASC 808's active participant and risk-sharing criteria for collaborative arrangements, covering income statement presentation and the interaction with ASC 606 revenue recognition guidance.

1.05
4.9
( 22)
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USD 150.00
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ASC 810 - Consolidated Financial Statements

The course enables participants to apply ASC 810's consolidation framework for variable interest entities, covering the power-and-economics primary beneficiary test, the voting interest model, scope exceptions, and intercompany elimination procedures.

3.77
4.8
( 22)
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USD 200.00
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ASC 230 - Statement of Cash Flows

The course enables participants to master the preparation of the statement of cash flows under ASC 230, focusing on classification of operating, investing, and financing activities, direct versus indirect presentation, and non-cash disclosure requirements.

1.59
4.5
( 44)
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USD 175.00
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ASC 310 - Receivables

The course enables participants to master the recognition, measurement, and management of receivables under ASC 310, covering loan origination, credit-deteriorated assets, post-ASU 2022-02 loan modifications, and the interplay with ASC 326's CECL model.

2.3 Hours
4.5
( 35)
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USD 175.00
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ASC 326 - Credit Losses

The course enables participants to master the CECL model under ASC 326, focusing on lifetime expected credit loss estimation across loans, trade receivables, and debt securities, including practical methodologies and disclosure requirements.

2.3 Hours
4.4
( 40)
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USD 175.00
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ASC 480- Equity vs Liabilities

The course enables participants to apply ASC 480's classification framework for distinguishing liabilities from equity, covering mandatorily redeemable instruments, share-repurchase obligations, and permanent versus temporary equity distinctions.

2.3 Hours
4.8
( 49)
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USD 175.00
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ASC 350 - Intangibles - Goodwill and Other

The course enables participants to apply ASC 350's framework for impairment testing, amortization, and subsequent measurement of goodwill and intangible assets, covering triggering events, reporting unit analysis, and the latest FASB updates.

1.3 Hours
5
( 26)
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USD 150.00
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IFRS 15- Revenue from Contracts with Customers

The course enables participants to apply IFRS 15's five-step revenue recognition model, addressing performance obligation analysis, variable consideration, contract modifications, and principal-versus-agent judgments across diverse industry scenarios.

4.5 Hours
5
( 23)
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USD 200.00
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