Build your knowledge of investments, securities, debt accounting, and other complex financial accounting concepts in this class.
Overview
Syllabus
Advanced Income Statement
- Footnotes and management's discussion
- Revenue recognition
- Stock based compensation
- Interest expense and capitalized interest
- Unusual items
- Discontinued operations
- Restructuring changes
- EPS
- Intro to options
- Convertible securitiesÂ
Deferred Taxes
- Book vs. tax basics
- Permanent differences and effective tax rates
- Temporary differences and deferred tax asset and liabilities
- Introduction to NOLs
- NOLs-related tax journal entries
Intercompany Investments
- Trading, available for sale, and held to maturity securies
- Equity method investments
- Noncontrolling interests
- Consolidation method and noncontrolling interests
- Consolidation method and paying in excess of BV
Debt Accounting
- PIK debt
- Capitalized interest
- Original issue discount
- Financing fees
- Deferred taxes arising from OID and OIP
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