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.
Review: Uncertain Tax Positions
Loading...
来自 University of Illinois at Urbana-Champaign 的课程
Accounting Analysis II: Measurement and Disclosure of Liabilities
University of Illinois at Urbana-Champaign
课程 3（共 5 门，Specialization Financial Reporting）
从本节课中
Module 8: Review and Evaluation
This module will be a review of the previous seven modules. This will include the concepts of: current liabilities, contingencies, bonds, discounts and premiums of bonds, troubled debt restructuring types, lease determinations and classifications, lease modifications, sale and leasebacks, deferred tax liabilities and assets, carrybacks and carryforwards, and uncertain tax positions.
与讲师见面
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
