课程信息
4.6
5 个评分
1 个审阅
专项课程

第 4 门课程(共 5 门)

100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为24 小时

建议:8 weeks of study, 6-8 hours a week...
可选语言

英语(English)

字幕:英语(English)
专项课程

第 4 门课程(共 5 门)

100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为24 小时

建议:8 weeks of study, 6-8 hours a week...
可选语言

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间(小时)
完成时间为 1 小时

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 个视频 (总计 2 分钟), 4 个阅读材料, 1 个测验
Video1 个视频
Reading4 个阅读材料
Syllabus10分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
Quiz1 个练习
Orientation Quiz8分钟
完成时间(小时)
完成时间为 2 小时

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 个视频 (总计 53 分钟), 1 个阅读材料, 6 个测验
Video5 个视频
Pension Assets and Liabilities11分钟
Net Periodic Benefit Cost and Other Comprehensive Income11分钟
Postretirement Benefits: Defined Benefit Pension Example8分钟
Individual Plans4分钟
Reading1 个阅读材料
Module 1 Overview and Resources10分钟
Quiz6 个练习
Lesson 1.1 Knowledge Check4分钟
Lesson 1.2 Knowledge Check2分钟
Lesson 1.3 Knowledge Check2分钟
Lesson 1.4 Knowledge Check4分钟
Lesson 1.5 Knowledge Check2分钟
Module 1 Quiz14分钟
2
完成时间(小时)
完成时间为 1 小时

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 个视频 (总计 45 分钟), 1 个阅读材料, 5 个测验
Video4 个视频
Settlements and Curtailments15分钟
Defined Contribution and Multiemployer Plans10分钟
IFRS8分钟
Reading1 个阅读材料
Module 2 Overview and Resources10分钟
Quiz5 个练习
Lesson 2.1 Knowledge Check2分钟
Lesson 2.2 Knowledge Check2分钟
Lesson 2.3 Knowledge Check2分钟
Lesson 2.4 Knowledge Check4分钟
Module 2 Quiz16分钟
3
完成时间(小时)
完成时间为 2 小时

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 个视频 (总计 57 分钟), 1 个阅读材料, 6 个测验
Video5 个视频
Equity: Results of Operations14分钟
Equity: Accumulated Other Comprehensive Income10分钟
Equity: Preferred Stock10分钟
Equity: Retirements and Treasury Stock9分钟
Reading1 个阅读材料
Module 3 Overview and Resources10分钟
Quiz6 个练习
Lesson 3.1 Knowledge Check4分钟
Lesson 3.2 Knowledge Check4分钟
Lesson 3.3 Knowledge Check2分钟
Lesson 3.4 Knowledge Check2分钟
Lesson 3.5 Knowledge Check2分钟
Module 3 Quiz22分钟
4
完成时间(小时)
完成时间为 2 小时

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 个视频 (总计 58 分钟), 1 个阅读材料, 8 个测验
Video7 个视频
Share-Based Payments: Employee Stock Options5分钟
Shared-Based Payments: Forfeitures7分钟
Graded Vesting and Performance Conditions7分钟
Share-Based Payments: Liabilities and Modifications8分钟
Share-Based Payments: Stock Appreciation Rights8分钟
Restricted Shares5分钟
Reading1 个阅读材料
Module 4 Overview and Resources10分钟
Quiz8 个练习
Lesson 4.1 Knowledge Check2分钟
Lesson 4.2 Knowledge Check6分钟
Lesson 4.3 Knowledge Check2分钟
Lesson 4.4 Knowledge Check2分钟
Lesson 4.5 Knowledge Check2分钟
Lesson 4.6 Knowledge Check2分钟
Lesson 4.7 Knowledge Check2分钟
Module 4 Quiz18分钟

讲师

Avatar

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy
Graduation Cap

立即开始攻读硕士学位

此 课程 隶属于 University of Illinois at Urbana-Champaign 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程,您的课程将计入您的学位学习进程。

关于 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. ...

关于 Financial Reporting 专项课程

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

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