Catalogue

Description

This course will be an overview of:

• Accounting, reporting, and disclosure considerations related to debt and equity financing, leases, other liabilities, and other financing options
• Differences between US GAAP and IFRS principles related to financing activities.
• Considerations when performing financial statement analysis relating to financing activities Implications of the COVID-19 pandemic on financial reporting and financial statement analysis.

After completing this course, the learner should be able to:

• Identify relative reporting concepts and disclosures related to the analysis of debt and equity financing transactions.
• Analyze implications of debt and equity financing as they relate to a company’s financial health.
• Recognize impacts of the COVID-19 pandemic on financial reporting and financial statement analysis.