À propos de ce cours
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This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources....
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Cours en ligne à 100 %

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
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Dates limites flexibles

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Intermediate Level

Niveau intermédiaire

Clock

Recommandé : 8 weeks of study, 6-8 hours a week

Approx. 23 heures pour terminer
Comment Dots

English

Sous-titres : English
Stacks
Globe

Cours en ligne à 100 %

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Calendar

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.
Intermediate Level

Niveau intermédiaire

Clock

Recommandé : 8 weeks of study, 6-8 hours a week

Approx. 23 heures pour terminer
Comment Dots

English

Sous-titres : English

Programme du cours : ce que vous apprendrez dans ce cours

1

Section
Clock
1 heure pour terminer

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
Reading
1 vidéo (Total 2 min), 4 lectures, 1 quiz
Video1 vidéo
Reading4 lectures
Syllabus10 min
About the Discussion Forums10 min
Update Your Profile10 min
Build a Learning Community with Social Media10 min
Quiz1 exercice pour s'entraîner
Orientation Quiz8 min
Clock
2 heures pour terminer

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income....
Reading
5 vidéos (Total 53 min), 1 lecture, 6 quiz
Video5 vidéos
Pension Assets and Liabilities11 min
Net Periodic Benefit Cost and Other Comprehensive Income11 min
Postretirement Benefits: Defined Benefit Pension Example8 min
Individual Plans4 min
Reading1 lecture
Module 1 Overview and Resources10 min
Quiz6 exercices pour s'entraîner
Lesson 1.1 Knowledge Check4 min
Lesson 1.2 Knowledge Check2 min
Lesson 1.3 Knowledge Check2 min
Lesson 1.4 Knowledge Check4 min
Lesson 1.5 Knowledge Check2 min
Module 1 Quiz14 min

2

Section
Clock
1 heure pour terminer

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS. ...
Reading
4 vidéos (Total 45 min), 1 lecture, 5 quiz
Video4 vidéos
Settlements and Curtailments15 min
Defined Contribution and Multiemployer Plans10 min
IFRS8 min
Reading1 lecture
Module 2 Overview and Resources10 min
Quiz5 exercices pour s'entraîner
Lesson 2.1 Knowledge Check2 min
Lesson 2.2 Knowledge Check2 min
Lesson 2.3 Knowledge Check2 min
Lesson 2.4 Knowledge Check4 min
Module 2 Quiz16 min

3

Section
Clock
2 heures pour terminer

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
Reading
5 vidéos (Total 57 min), 1 lecture, 6 quiz
Video5 vidéos
Equity: Results of Operations14 min
Equity: Accumulated Other Comprehensive Income10 min
Equity: Preferred Stock10 min
Equity: Retirements and Treasury Stock9 min
Reading1 lecture
Module 3 Overview and Resources10 min
Quiz6 exercices pour s'entraîner
Lesson 3.1 Knowledge Check4 min
Lesson 3.2 Knowledge Check4 min
Lesson 3.3 Knowledge Check2 min
Lesson 3.4 Knowledge Check2 min
Lesson 3.5 Knowledge Check2 min
Module 3 Quiz22 min

4

Section
Clock
2 heures pour terminer

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares....
Reading
7 vidéos (Total 58 min), 1 lecture, 8 quiz
Video7 vidéos
Share-Based Payments: Employee Stock Options5 min
Shared-Based Payments: Forfeitures7 min
Graded Vesting and Performance Conditions7 min
Share-Based Payments: Liabilities and Modifications8 min
Share-Based Payments: Stock Appreciation Rights8 min
Restricted Shares5 min
Reading1 lecture
Module 4 Overview and Resources10 min
Quiz8 exercices pour s'entraîner
Lesson 4.1 Knowledge Check2 min
Lesson 4.2 Knowledge Check6 min
Lesson 4.3 Knowledge Check2 min
Lesson 4.4 Knowledge Check2 min
Lesson 4.5 Knowledge Check2 min
Lesson 4.6 Knowledge Check2 min
Lesson 4.7 Knowledge Check2 min
Module 4 Quiz18 min

Enseignant

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

À propos de University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

À propos de la Spécialisation Financial Reporting

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position....
Financial Reporting

Foire Aux Questions

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

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