Crunch The Numbers - Advanced Accounting Training

What does the book include?

Consolidation and Non-Controlling Interests

• What is a group?
• Consolidated or group accounts
• Noncontrolling shareholders
• Some more detailed issues

Equity Method Investments

• What is an equity method investment or associate?
• Equity method accounting

Taxes

• Taxes
• GAAP numbers versus tax numbers?
• Deferred taxes assets and liabilities
• Tax losses
• Taxes and deals

Earnings Per Share

• Two types of earnings per share
• Basic earnings per share
• Diluted earnings per share

Complex Debt

• Discounted bonds and PIK notes
• Convertible debt
• Leases
• Summary
• Making apples into oranges

Pensions

• Introduction
• How plans are funded!
• Defined contribution (money purchase) plans
• Defined benefit (final salary) plans
• The PBO calculation!
• The plan assets calculation!
• So how does accounting for all this work?

Stock Awards Accounting

• Introduction
• The fundamental logic behind the accounting
• Some jargon to start off
• How stock award expensing actually works!
• Dealing with the tax impact in the financials
• US GAAP
• IFRS

Financial Instruments

• Introduction
• Fair value through the income statement (FV)
• Available-for-sale (AFS)
• Amortized cost accounting

Hedge Accounting

• Introduction
• Hedging rules
• Fair value hedge
• Cash flow hedge
• Net investment hedge

**Training The Street acquired AMT Training in 2021. We have merged AMT's products into one store, to increase our content offering. This is sold as an AMT Training product.**