课程信息
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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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100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Intermediate Level

中级

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建议:8 weeks of study, 6-8 hours a week

完成时间大约为34 小时
Comment Dots

English

字幕:English
Stacks
Globe

100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Intermediate Level

中级

Clock

建议:8 weeks of study, 6-8 hours a week

完成时间大约为34 小时
Comment Dots

English

字幕:English

教学大纲 - 您将从这门课程中学到什么

1

章节
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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
2 个视频(共 10 分钟), 4 个阅读材料, 1 个测验
Video2 个视频
About Prof Hepp2分钟
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
Clock
完成时间为 3 小时

Module 1: Current Liabilities and Contingencies

In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies...
Reading
7 个视频(共 72 分钟), 1 个阅读材料, 6 个测验
Video7 个视频
Current Liabilities12分钟
Exceptional Situations12分钟
Examples and Presentation7分钟
Excel Segment7分钟
Contingencies16分钟
Examples: Contingencies8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 Check4分钟
Lesson 1.3 Knowledge Check6分钟
Lesson 1.4 Knowledge Check4分钟
Lesson 1.5-1.6 Knowledge Check4分钟
Module 1 Quiz30分钟

2

章节
Clock
完成时间为 3 小时

Module 2: Long-Term Debt Part 1

In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached. The module also describes the fair value option that is offered for accounting for a bond....
Reading
6 个视频(共 83 分钟), 1 个阅读材料, 6 个测验
Video6 个视频
Bonds: The Simple Case16分钟
Bonds: Between Interest Dates6分钟
Bonds: Discount and Premium18分钟
Bonds: Discount and Issuance Costs16分钟
Fair Value Option - A Counter Intuitive Result11分钟
Reading1 个阅读材料
Module 2 Overview and Resources10分钟
Quiz6 个练习
Lesson 2.1 Knowledge Check2分钟
Lesson 2.2 Knowledge Check6分钟
Lesson 2.3 Knowledge Check4分钟
Lesson 2.4-2.5 Knowledge Check14分钟
Lesson 2.6 Knowledge Check6分钟
Module 2 Quiz30分钟

3

章节
Clock
完成时间为 2 小时

Module 3: Long-Term Debt Part 2

In this module, long-term debt will be discussed more in-depth. Students will learn how to account for bonds sold at a discount or premium, between interest dates, or with conversion features. Early extinguishment of debt, modifications and troubled debt restructuring are also discussed....
Reading
5 个视频(共 51 分钟), 1 个阅读材料, 6 个测验
Video5 个视频
Convertible Debt14分钟
Early Extinguishment of Debt7分钟
Bonds Modifications7分钟
Troubled Debt Restructuring13分钟
Reading1 个阅读材料
Module 3 Overview and Resources10分钟
Quiz6 个练习
Lesson 3.1 Knowledge Check2分钟
Lesson 3.2 Knowledge Check4分钟
Lesson 3.3 Knowledge Check4分钟
Lesson 3.4 Knowledge Check4分钟
Lesson 3.5 Knowledge Check6分钟
Module 3 Quiz30分钟

4

章节
Clock
完成时间为 2 小时

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....
Reading
7 个视频(共 60 分钟), 1 个阅读材料, 6 个测验
Video7 个视频
Classification of Leases11分钟
Classification Example6分钟
Initial Measurement6分钟
Lessee: Finance Leases5分钟
Lessee: Operating Leases9分钟
Variable and Increasing Rents5分钟
Reading1 个阅读材料
Module 4 Overview and Resources10分钟
Quiz6 个练习
Lesson 4.1 Knowledge Check2分钟
Lesson 4.2-4.3 Knowledge Check4分钟
Lesson 4.4 Knowledge Check6分钟
Lesson 4.5-4.6 Knowledge Check4分钟
Lesson 4.7 Knowledge Check6分钟
Module 4 Quiz30分钟

讲师

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

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

常见问题

  • 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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