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Course details
The fundamental ideas of financial statement presentation and disclosure are taught in this course, as are the more specific instructions found in the remaining chapters of this manual. For all US GAAP reporting organisations, ASC 205, Presentation of Financial Statements, offers the fundamental, authoritative direction for financial statement presentation. The required financial statements under US GAAP are listed in ASC A. A full set of financial statements for a period shall show all of the following: Financial position at the end of the period Earnings (net income) for the period, (which may be presented as a separate statement or within a continuous statement of comprehensive income [see paragraph A]) Comprehensive income (total nonowner changes in equity) for the period in one statement or two separate but consecutive statements (if the reporting entity is required to report comprehensive income, see paragraph ) Cash flows during the period Investments by and distributions to owners during the ; Updated on 13 February, 2023About eduCBA
An initiative by IIT IIM Graduates, eduCBA is a leading global provider of skill based education addressing the needs 500,000+ members across 40+ Countries. Our unique step-by-step, online learning model along with amazing 5421 courses prepared by top notch professionals from the Industry help participants achieve their goals successfully. All our training programs are Job oriented skill based programs demanded by the Industry. At eduCBA, it is a matter of pride to us to make job oriented hands on courses available to anyone, any time and anywhere. Therefore we ensure that you can enroll 24 hours a day, seven days a week, 365 days a year. Learn at a time and place, and pace that is of your choice. Plan your study to suit your convenience and schedule.
What we do : We teach you real world skills on everything from Investment Banking to Programming to Project Management to Design – and much, much more.
How we do it : Through online video training. Our high-quality, skill-based 5421 video training programs help members achieve their goals successfully.
