This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
Examples and Presentation
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來自 University of Illinois at Urbana-Champaign 的課程
Accounting Analysis II: Measurement and Disclosure of Liabilities
University of Illinois at Urbana-Champaign
課程 3（共 5 門，Specialization Financial Reporting）
從本節課中
Module 1: Current Liabilities and Contingencies
In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies
與講師見面
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
