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Financial Reporting Standards

In this reading, we will learn the following:

  • Objectives of financial statements
  • Importance of financial reporting standards
  • Role of financial reporting standard-setting bodies
  • Global convergence of accounting standards
  • Key concepts of IFRS and US GAAP
  • Characteristics of a coherent financial reporting standard
  • Monitoring financial reporting standards
  • Company disclosures of accounting policies

Lessons

01

Objective of Financial Reporting Standards

Start
02

Financial Reporting Standard-setting Bodies and Regulatory Authorities

Start
03

SEC Filings: Forms Providing Key Information for Analysts

Start
04

Global Convergence of Accounting Standards

Start
05

IASB Conceptual Framework for Financial Reporting

Start
06

Conceptual Framework - Recognition of Elements of Financial Statements

Start
07

Differences in IFRS and US GAAP Frameworks

Start
08

Characteristics of an Effective Financial Reporting Framework and the Barriers

Start
09

Monitoring Developments in Financial Reporting Standards

Start
10

Analyzing Company Disclosures

Start
11

Financial Reporting Standards - Video

Start
What's Included

Online Lessons

Chat with Lessons

Quizzes

Course Project

Downloadable Ebook

Resources

(1)
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