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المحاسبة
1073

Advanced Financial Accounting

15-03-2026 To 19-03-2026
London
Date :
From 15 Till 19 Mar. 2026
City :
London
Fees :
5900
Date :
From 15 Till 19 Mar. 2026
City :
London
Fees :
5900
  • Describe accounting issues involved with revenue recognition at point-of-sale including sales with buyback agreements and when a right of return exists
  • Describe alternatives to recognizing revenue at the point-of sale before completion or delivery (percentage of completion)
  • Differentiate between extraordinary items and unusual items
  • Calculate Basic and Diluted EPS for a simple capital structure
  • Calculate Basic and Diluted EPS for a complex capital structure
  • Describe related-party transactions and the presentation and disclosure requirements related to them
  • Explain what auditor independence is and provide examples of situations in which it may be impaired
  • Explain the auditor’s responsibility for detecting fraud and what auditors are required to report to audit committees
  • Describe the accounting for and presentation of changes in accounting principles
  • Describe the accounting for and presentation of changes in the reporting entity
  • Explain historical cost. Explain fair value and ways to measure it
  • Identify assets for which fair value is used as the basis for reporting

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