Topic outline

• Welcome
  

  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. All other lessons and quizzes are only available to participants who have purchased the full version of the online course.

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

  1. Log into your account on our online learning platform or if you don't have an account, create a new user account for free.
  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
  

  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

    Restricted Not available unless: You belong to Course Attendees
  • Discussion Forum

    Restricted Not available unless: You belong to Course Attendees
• Guidance
  

  Guidance

  • Important Information about this Course Page
  • Digital Badges - Collect them all! Page
• Resources
  

  Resources

  • Useful links Page
  • eNotes Page
  • Course Handouts Database

    Restricted Not available unless: You belong to Course Attendees
  • Questions and Answers from Past Participants Database

    Restricted Not available unless: You belong to Course Attendees
• Module 1: Introduction to US GAAP
  

  Module 1: Introduction to US GAAP

  • Module 1: Learning Objectives Page
  • Lesson: US GAAP Overview
  • Practice Quiz: US GAAP Overview
  • Lesson: Conceptual Framework

    Restricted Not available unless: You belong to Course Attendees
  • Practice Quiz: Conceptual Framework

    Restricted Not available unless: You belong to Course Attendees
  • Module 1: Assignment
  • Final Exam: Introduction to US GAAP Quiz

    Restricted Not available unless: You belong to Course Attendees
  • The final exam is not included here but it is usually around the same size as the practice quiz and must be passed in order for a certificate to be awarded. The pass mark is 70% and only two attempts at the Final Exam are permitted.

• Module 2: Financial Statement Fundamentals
  

  Module 2: Financial Statement Fundamentals

  • Module 2: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Presentation of Financial Statements
    • Lesson: Fair Value Measurement
    • Practice Quiz
    • Assignment
    • Final Exam
• Module 3: Revenue Recognition
  

  Module 3: Revenue Recognition

  • Module 3: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Revenue Recognition (ASC 606)
    • Lesson: Revenue Recognition (ASC 600, 605)
    • Practice Quiz
    • Assignment
    • Final Exam
• Module 4: Current Assets
  

  Module 4: Current Assets

  • Module 4: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Current Assets
    • Practice Quiz
      
    • Assignment
    • Final Exam
• Module 5: Long-Term Assets - Part 1
  

  Module 5: Long-Term Assets - Part 1

  • Module 5: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Property, Plant and Equipment (PPE)
    • Lesson: Intangible Assets
    • Practice Quiz
    • Assignment
    • Final Exam
• Module 6: Long Term Assets - Part 2
  

  Module 6: Long Term Assets - Part 2

  • Module 6: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Leases
    • Practice Quiz
      
    • Assignment
    • Final Exam
• Module 7: Financial Instruments
  

  Module 7: Financial Instruments

  • Module 7: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Financial Instruments Part 1
    • Lesson: Financial Instruments Part 2
    • Practice Quiz
    • Assignment
    • Final Exam
• Module 8: Liabilities
  

  Module 8: Liabilities

  • Module 8: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Liabilities
    • Lesson: Employee Benefits
    • Lesson: Income Taxes
    • Practice Quiz
    • Assignment
    • Final Exam
• Module 9: Equity
  

  Module 9: Equity

  • Module 9: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Ownership Interest
    • Practice Quiz
      
    • Assignment
    • Final Exam
• Module 10: Business Combinations
  

  Module 10: Business Combinations

  • Module 10: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Business Combinations
    • Practice Quiz
      
    • Assignment
    • Final Exam
• Module 11: Other Topics and Developments
  

  Module 11: Other Topics and Developments

  • Module 11: Learning Objectives Page
  • Course participants will have access to the following content:

    • Lesson: Other Topics
    • Lesson: Developments
    • Practice Quiz
    • Assignment
    • Final Exam
• Certification
  

  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.
  

  
  
• Sample module feedback
  

  Sample module feedback

  Not available
• Additional Information
  

  Additional Information

  • IASeminars US GAAP Essentials Online Course FAQ Database

    Frequently asked questions and answers about the US GAAP Essentials online course. 
    
  • Copyright and Disclaimer Page