Course Overview
1h 9m | 22 Videos | 62662 Views | 
Intermediate| English[Auto-generated] ASC 323 Investments – Equity Method and Joint Ventures (US GAAP):
Generally Accepted Accounting Principles, also called GAAP or US GAAP, are the generally accepted accounting principles adopted by the U.S. Securities and Exchange Commission (SEC). They are used by most US public and private corporations and also by their international affiliates.
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This provides a detailed overview of US GAAP 323 for equity investments and joint venture accounting. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding. Through this training we are focusing on ASC 323 wherein we shall learn the specifics of accounting for equity, investments in general partnerships and joint venture measurement with examples.
The training includes the following;
- Introduction
- Accounting for equity
- Criteria for applying equity method
- Investments in general partnerships, LPS & LLC
- Undivided interest & proportionate consolidation
- Investment companies
- Reassessment
- Joint Venture
- Initial Measurement
Target Customers:
- Students
- Professionals (majorly Accountants, Auditors, Accounting Consultants, and Chartered Financial Analysts etc.) who want to excel in global organizations by learning about global standards that ply in their working.
- Anyone who wants to learn about accounting standards and improve the knowledge about the working of organizations on a global level.
- Anyone wanting to learn about US GAAP
Pre-Requisites:
- Passion to learn
- Interest in finance and accounting
- Basic knowledge of accounting terms and concepts
