Generally Accepted Accounting Principles (United States)

Asistenta in aplicarea US GAAP si TRAINING IN HOUSE

EXEGENS este afiliată C.E.C.C.A.R.

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Introduction to financial reporting

SAS 69

US financial reporting

framework and concepts

CON 1-7, SAB 99, SAB 108, SAB 107, FAS 115, FAS 130, FAS 133, FAS 154

Accounting methodology

SFAS 109, APB 2, APB 4, SFAS 13, FIN 48, EITF 93-7, EITF 93-9, EITF 93-16, EITF 95-9, EITF 95-10, EITF 95-20, EITF 98-11; CON 1-7, FAS 16, FAS 52, FAS 95, FAS 130, FAS 141, FAS 154, APB 28, APB 30, ARB 43, SEC Regulation S-X, FIN 39

Substance over form and

accounting for leases

SFAS 13, 28, 29, 66, 98; FIN 19 and 45; FTB 88-1; FSP FAS 13-1; EITF 01-8 and 01-12, EITF 01-08

Changes in accounting policies

CON 1-7, FAS 16, FAS 52, FAS 95, FAS 130, FAS 141, FAS 154, APB 28, APB 30, ARB 43, SEC Regulation S-X, FIN 39

Reporting comprehensive

income

APB 9, APB 30, SFAS 141,144, EITF 99-19, EITF 00-10, EITF 01-9, EITF 01-14, EITF 02-16, Reg S-X, SAB Topic 5-P / SFAS 19,45,48,49,50,51,60,63,66,91,116,140,152,153 and other

Accounting for liabilities and contingencies

SFAS 5,48,88,143,146, FIN 14,30,45,47FTB 79-15, SOP 96-1, EITF 89-13, EIF 01-10, EITF 02-6, EITF D-97, FSP FAS 143-1, FSP FIN 45-1, FSP FIN 45-2, FSP FIN 45-2, FSP EITF 00-19-2, SAB Topic 5-P, 5-Y, CON 6, TPA, 5100.35

Accounts receivable

impairment SFAS 142, SFAS 144, CON 7

Inventory

CON 1-7, FAS 16, FAS 52, FAS 95, FAS 130, FAS 141, FAS 154, APB 28, APB 30, ARB 43, SEC Regulation S-X, FIN 39

Consolidated financial statements

ARB 51, FAS 94, FAS 144, SAB 51, SAB 84, EITF 96-16, FIN 46

Investments in associates

APB 18, FIN 35

Business combinations

FAS 38, FAS 121, FAS 141, FAS 142, EITF 90-5, EITF 95-3, EITF 95-8