Topic outline

  • Welcome

    Welcome to our free US GAAP Essentials Sampler Course. This course can be viewed on any device so please try this out on your tablet or smartphone.


    IASeminars courses are composed of several modules. Each module addresses a specific topic and typically consists of a Lesson, a Practice Quiz, an Assignment and a Final Exam. Once you've passed all exam quizzes in the course (one for each module), you can download a certificate as evidence of your learning. 

    This sample course shows the overall structure of the course and gives you free access to the US GAAP Overview Lesson and Practice Quiz. 

    Note: In order to access our practice quiz below, you will need to take the following two steps:

    1. Log into your account or if you don't have an account, create a new user account.
    2. Once you are logged into your account, register yourself on this course. (free)

    The Practice Quiz is designed to help the participant prepare for the Final Exam. The quiz doesn't count towards a final grade and can be taken as many times as the participant wishes. Feedback is provided to help participants learn from any wrong answers. 

    • Communication

      Our online courses are led by the same highly-qualified professionals who teach our face-to-face courses. The instructor provides support through a discussion forum and email. Your tutor will also monitor your progress and reach out to you if you are falling behind with the course schedule.

      • Ask the Instructor Forum
        Not available unless: You belong to Course Attendees
    • Resources

      • Course Handouts Database
        Not available unless: You belong to Course Attendees
      • Questions and Answers from Past Participants Database
        Not available unless: You belong to Course Attendees
    • Module 1: Introduction to US GAAP

      • Lesson: Conceptual Framework
        Not available unless: You belong to Course Attendees
      • Practice Quiz: Conceptual Framework
        Not available unless: You belong to Course Attendees
      • Final Exam: Introduction to US GAAP Quiz
        Not available unless: You belong to Course Attendees
    • Module 2: Financial Statement Fundamentals

    • Module 3: Revenue Recognition

    • Module 4: Current Assets

    • Module 5: Long-Term Assets - Part 1

    • Module 6: Long Term Assets - Part 2

    • Module 7: Financial Instruments

    • Module 8: Liabilities

    • Module 9: Equity

    • Module 10: Business Combinations

    • Module 11: Other Topics and Developments

    • Certification

      In order to be eligible to receive the CPD certificate, participants must pass all the final exams (one for each module above) within 1 year from the date of enrolling on the course.

      • Additional Information