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Akuntansi Yogyakarta

Advance Accounting

ABSTRACT

Advanced Accounting is a continuation of the study of financial accounting. The areas of coverage in this course include issues concerning the operation of Partnerships, Business Combinations and Consolidated Financial Statements, and International Accounting Issues. These topics require a working knowledge of GAAP and Professional Pronouncements.

The course is designed to provide an understanding of the technical requirements as well as developing an appreciation for working with accounting pronouncements and research of accounting issues.

OUTLINE

1. Business Combinations
2. Accounting for Investments
3. Equity Method
4. Introduction to business combinations
5. Accounting for business combinations
6. Consolidated statements: date of acquisition
7. Consolidated statements: after acquisition
8. Consolidated statements: allocation and depreciation of difference between acquires’ implied fair and book values
9. Consolidated statements: intercompany differences
10. Segment and interim reporting
11. International Financial reporting standards
12. Accounting for foreign currency transactions and hedging foreign exchange risk
13. Translation of Financial statements of foreign affiliates

PARTICIPANT

Professionals for whom an in-depth accounting knowledge would prove beneficial.

TRAINING METHOD

Presentation

Discussion

Case Study

Evaluation

FACILITY

Training Kit

Handout

Certificate

Lunch + 2x Coffee Break

Souvenir

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