Accounting Principles and Standards offered by Corporate Finance Institute
Accounting Principles and Standards at CFI Overview
Duration | 3 hours |
Mode of learning | Online |
Credential | Certificate |
Accounting Principles and Standards at CFI Highlights
- Earn a certificate of completion from Corporate Finance Institute
Accounting Principles and Standards at CFI Course details
- For Anyone who would like to start a career in investment banking, financial planning and analysis (FP&A)
- Understand the fundamental accounting principles that underly more detailed accounting standards
- Understand why it is important to have as well as the characteristics of useful financial information
- Explain the common accounting standards that financial analysts frequently encounter
- Identify the key standards when accounting for leases, incomes taxes, share-based payments, business combinations, and transactional costs
- This course is designed to give some background on the fundamental accounting principles that underlie accounting standards and explore in more depth, some of the specific accounting standards commonly encountered by financial analysts
- A good understanding of accounting standards is essential for reading and interpreting financial statements and in creating robust financial models
Accounting Principles and Standards at CFI Curriculum
Accounting Principles Overview
Introduction
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The Purpose of Financial Reporting
Fundamental Accounting Principles
Accrual Basis of Accounting Principle
Revenue Recognition Principle
Historical Cost Principle
Matching Principle
Interactive Exercise 1
Materiality Principle
Conservatism Principle
Economic Entity Principle
Going Concern Principle
Monetary Unit Principle
Full Disclosure Principle
Consistency Principle
Objectivity Principle
Interactive Exercise 2
Usefulness of Financial Information
Importance of Useful Financial Information
Enhancing Characteristics
Fundamental Characteristics
Interactive Exercise 3
Detailed Accounting Standards
Detailed Accounting Standards
Accounting For Leases
Leases and Right to Control
Initial Recognition of Balance Sheet Amounts
Subsequent Recognition and Measurement
Finance and Operating Lease Exercise
Accounting For Income Taxes
Accounting Treatment of Income Taxes
Reconciling Accounting Income and Taxable Income
Carrying Amount Versus Tax Base
Temporary Differences
Deferred Tax Assets and Liabilities
Income Tax Exercise
Accounting For Share-based Payments
Introduction to Share-based Payments
Vesting Conditions, Vesting Period, and Fair Value
Interactive Exercise 4
Accounting For Share-based Payments Example 1
Accounting For Share-based Payments Example 2
Share-based Payments Exercise
Accounting For Business Combinations
Introduction to Business Combinations
Identifying Business Combinations and Fair Value Concentration
Interactive Exercise 5
Outputs, Inputs, and Substantive Processes
Interactive Exercise 6
Accounting Treatment For Business Combinations
Recognizing and Measuring Assets Acquired, Liabilities Assumed, and Goodwill
Business Combinations Exercise
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Accounting Principles and Standards at CFI Contact Information
2E/25, Jhandewalan Extension, Block E 2, Jhandewalan, Delhi,
New Delhi
Delhi - Other ( Delhi)