EDUCBA

US GAAP Financial Reporting Framework Specialization

EDUCBA

US GAAP Financial Reporting Framework Specialization

Master US GAAP Financial Reporting.

Prepare, analyze, and report financial statements using practical U.S. GAAP guidance.

EDUCBA

Instructor: EDUCBA

Access provided by UNext Manipal

Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace
Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace

What you'll learn

  • Apply U.S. GAAP and ASC guidance to financial statement presentation and reporting decisions.

  • Prepare and analyze income statements, cash flow statements, EPS calculations, and related disclosures.

  • Evaluate reporting classifications, discontinued operations, held-for-sale assets, and cash equivalents accurately.

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Taught in English
Recently updated!

June 2026

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Specialization - 6 course series

Accounting Standards Framework and Guidance

Accounting Standards Framework and Guidance

Course 1, 6 hours

What you'll learn

  • Explain the structure, evolution, and purpose of U.S. GAAP and the Accounting Standards Codification.

  • Apply GAAP hierarchy principles to identify authoritative guidance for accounting decisions.

  • Navigate ASC 105 effectively to research, interpret, and apply accounting standards.

Financial Statement Presentation Essentials

Financial Statement Presentation Essentials

Course 2, 7 hours

What you'll learn

  • Apply ASC 205 requirements to present financial statements in compliance with US GAAP.

  • Analyze discontinued operations, held-for-sale assets, and strategic shifts in reporting scenarios.

  • Evaluate financial statement presentation and disclosure requirements using real-world examples.

Financial Statement Presentation and Analysis

Financial Statement Presentation and Analysis

Course 3, 4 hours

What you'll learn

  • Apply ASC 205 guidance to prepare and present financial statements under US GAAP.

  • Analyze comparative financial statements, discontinued operations, and liquidation basis reporting.

  • Interpret financial statement presentation requirements to support accurate financial reporting.

Income Statement Reporting and Earnings Analysis

Income Statement Reporting and Earnings Analysis

Course 4, 4 hours

What you'll learn

  • Apply ASC 225 requirements for income statement presentation and comprehensive income reporting.

  • Analyze EPS, interim reporting, and reporting entity changes under US GAAP.

  • Evaluate financial statement disclosures to improve reporting accuracy and transparency.

Earnings Per Share and Cash Equivalents

Earnings Per Share and Cash Equivalents

Course 5, 4 hours

What you'll learn

  • Calculate Basic and Diluted EPS for simple and complex capital structures under ASC 260.

  • Analyze the impact of dilution, stock transactions, and capital changes on EPS reporting.

  • Apply ASC 305 guidance to classify cash and cash equivalents for financial reporting.

Statement of Cash Flows Accounting Essentials

Statement of Cash Flows Accounting Essentials

Course 6, 10 hours

What you'll learn

  • Apply ASC 230 requirements to prepare cash flow statements using direct and indirect methods.

  • Classify operating, investing, and financing activities for accurate cash flow reporting.

  • Analyze and reconcile cash flow statements to support financial reporting and compliance.

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Instructor

EDUCBA
EDUCBA
1,580 Courses325,720 learners

Offered by

EDUCBA

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