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Topics. Earnings management; quality of earnings Comprehensive Income and changes in financial statements format Convergence Revenue Recognition Segmental Reporting Asset and Liability Valuation Leases Debt vs Equity Shares Based Compensation Fair value measurement. Topics.

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Topics

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  1. Topics • Earnings management; quality of earnings • Comprehensive Income and changes in financial statements format • Convergence • Revenue Recognition • Segmental Reporting • Asset and Liability Valuation • Leases • Debt vs Equity • Shares Based Compensation • Fair value measurement

  2. Topics • Accounting changes and restatements • Interim reporting • Full-disclosure • Subsequent events • Sustainability and Environmental Issues • Business Combinations • Variable Interest Entities • Research and Development • Impairments • Contingencies

  3. Topics • Financial crisis/scandals/reforms • Intangibles • Deferred Tax Assets and Deferred Tax Liabilities • Pensions • Cash Flow Statement • Professional Ethics • Financial instruments

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