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Evaluate US GAAP: Equity, Revenue & Advanced Topics

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Evaluate US GAAP: Equity, Revenue & Advanced Topics

This course is part of US GAAP Accounting & Financial Reporting Mastery Specialization

Instructor: EDUCBA

Included with

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2 modules

Gain insight into a topic and learn the fundamentals.

15 reviews

5 hours to complete

Flexible schedule

Learn at your own pace

2 modules

Gain insight into a topic and learn the fundamentals.

15 reviews

5 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Apply GAAP to equity transactions, stock dividends, and treasury stock.
Evaluate ASC 505–705 and ASC 740–810 for revenue and tax reporting.
Analyze and implement consolidation, acquisitions, and VIE guidance.

Skills you'll gain

Details to know

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Assessments

7 assignments

Taught in English

91% of learners achieved a positive career outcome

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Build your subject-matter expertise

This course is part of the US GAAP Accounting & Financial Reporting Mastery Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

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Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 2 modules in this course

By the end of this course, learners will be able to explain and apply GAAP guidance for equity transactions, revenue recognition, cost of sales, income taxes, consolidation, and variable interest entities (VIEs). You will explore ASC 505–705 on equity and revenue, as well as ASC 740–810 on advanced accounting topics including deferred taxes, acquisitions, and elimination entries.

This course benefits finance professionals, auditors, and students preparing for advanced accounting roles. Through structured lessons, learners will practice applying GAAP to stock dividends, treasury stock, performance obligations in revenue recognition, and complex consolidation scenarios. The unique strength of this course is its integration of advanced US GAAP concepts with equity and revenue reporting, ensuring a complete perspective of corporate financial reporting. On completion, you will be equipped to interpret, analyze, and apply advanced accounting standards for high-level financial reporting and compliance.

Module details

This module explores equity transactions and revenue reporting under GAAP. Learners will study treasury stock, dividends, stock splits, revenue recognition under ASC 605, and cost of sales presentation under ASC 701.

What's included

14 videos3 assignments

14 videosTotal 97 minutes

Equity and Treasury Stock6 minutes
Introduction to ASC 5057 minutes
Treasury Stock Cost Method12 minutes
Treasury Stock Par Method10 minutes
Stock Dividend10 minutes
Stock Dividend Continue2 minutes
Stock Splits2 minutes
Introduction to ASC-6057 minutes
Revenue Recognition7 minutes
Revenue Recognition Examples Part 110 minutes
Revenue Recognition Examples Part 28 minutes
Revenue Recognition Examples Part 36 minutes
Revenue Recognition Examples Part 46 minutes
ASC-705 Cost of Sales5 minutes

3 assignmentsTotal 50 minutes

Equity Transactions (ASC 505)10 minutes
Revenue and Cost of Sales (ASC 605 & ASC 705)10 minutes
Graded - Equity & Revenue Recognition (ASC 505–705)30 minutes

This module addresses advanced US GAAP topics, including accounting for income taxes, consolidation, variable interest entities (VIEs), acquisitions, and elimination entries. Learners will gain expertise in complex reporting areas critical to corporate financial statements.

What's included

9 videos4 assignments

9 videosTotal 74 minutes

Introduction to ASC-74010 minutes
Income Taxes Differences9 minutes
Income Taxes Examples6 minutes
Introduction to ASC 8109 minutes
Consolidation8 minutes
VIE Model4 minutes
Acquisition Method10 minutes
Elimination JE8 minutes
Elimination JE Continue9 minutes

4 assignmentsTotal 60 minutes

Income Taxes (ASC 740)10 minutes
Consolidation and VIE (ASC 810)10 minutes
Acquisition and Eliminations (ASC 810 Continued)10 minutes
Graded - Advanced Topics (ASC 740–810)30 minutes

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Instructor

Instructor ratings

(12 ratings)

EDUCBA

1,356 Courses300,283 learners

Offered by

EDUCBA

Learner reviews

5 stars
93.75%
4 stars
0%
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1 star
6.25%

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Reviewed on Feb 14, 2026

This course provides a clear and in-depth understanding of US GAAP with a strong focus on equity, revenue recognition, and advanced accounting topics.

Reviewed on Feb 19, 2026

The advanced topics are covered with clarity and practical application focus.

Reviewed on Feb 16, 2026

Very informative and useful for accounting professionals looking to strengthen GAAP knowledge

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