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    المحاسبة
    1073

    Advanced Financial Accounting

    15-03-2026 To 19-03-2026
    London
    accounting
    Date :
    City :
    London
    Fees :
    • Date City Fees
    Date :
    City :
    London
    Fees :
    • Date City Fees
    • 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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