EDUCBA

Financial Reporting Under US GAAP Specialization

Keep adding new skills with 10,000+ programs for $239 (usually $399). Save now.

EDUCBA

Financial Reporting Under US GAAP Specialization

Applied US GAAP Financial Reporting Skills.

Analyze accounting standards and apply US GAAP reporting concepts with confidence

EDUCBA

Instructor: EDUCBA

Included with Coursera Plus

Ask Coursera

Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace
Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace

What you'll learn

  • Apply US GAAP concepts to real-world financial reporting and accounting scenarios.

  • Analyze complex transactions involving revenue, inventory, credit losses, impairment, liabilities, and investments.

  • Evaluate reporting impacts and make informed accounting judgments for professional finance and audit contexts.

Details to know

Shareable certificate

Add to your LinkedIn profile

Taught in English
Recently updated!

June 2026

See how employees at top companies are mastering in-demand skills

 logos of Petrobras, TATA, Danone, Capgemini, P&G and L'Oreal

Advance your subject-matter expertise

  • Learn in-demand skills from university and industry experts
  • Master a subject or tool with hands-on projects
  • Develop a deep understanding of key concepts
  • Earn a career certificate from EDUCBA

Specialization - 6 course series

Inventory Valuation and Accounting Essentials

Inventory Valuation and Accounting Essentials

Course 1, 6 hours

What you'll learn

  • Apply ASC 330 and ASU 2015-11 requirements to value inventory under US GAAP.

  • Analyze inventory write-downs and Net Realizable Value (NRV) calculations in accounting scenarios.

  • Compare US GAAP and IFRS inventory valuation approaches to support financial reporting decisions.

Asset Impairment and Liability Accounting

Asset Impairment and Liability Accounting

Course 2, 8 hours

What you'll learn

  • Apply ASC 360 requirements to evaluate asset impairment, valuation, and disposal scenarios.

  • Analyze ASC 405 liability recognition, derecognition, extinguishment, and related accounting treatments.

  • Interpret financial statements and apply US GAAP standards to complex reporting situations.

Practical Revenue Accounting for Contracts

Practical Revenue Accounting for Contracts

Course 3, 5 hours

What you'll learn

  • Apply the ASC 606 five-step model to recognize revenue in diverse business scenarios.

  • Analyze contracts, performance obligations, and transaction pricing for accurate revenue reporting.

  • Evaluate complex revenue recognition issues including licensing, returns, and repurchase agreements.

Credit Loss Measurement and Financial Reporting

Credit Loss Measurement and Financial Reporting

Course 4, 5 hours

What you'll learn

  • Apply the CECL model under ASC 326 to estimate and report expected credit losses.

  • Analyze credit loss measurements for financial assets, off-balance sheet exposures, and PCD assets.

  • Evaluate disclosure, transition, and compliance requirements for ASC 326 implementation.

Equity Method Accounting and Joint Ventures

Equity Method Accounting and Joint Ventures

Course 5, 7 hours

What you'll learn

  • Apply the equity method to account for investments with significant influence under ASC 323.

  • Analyze joint ventures, ownership structures, and governance arrangements in financial reporting.

  • Evaluate investment transactions and interpret financial results using US GAAP principles.

Consolidation Accounting and Control Analysis

Consolidation Accounting and Control Analysis

Course 6, 6 hours

What you'll learn

  • Apply ASC 810 guidance to determine when consolidation is required under US GAAP.

  • Analyze voting interest entities, VIEs, and primary beneficiary relationships for consolidation.

  • Perform consolidation procedures, intercompany eliminations, and non-controlling interest accounting.

Earn a career certificate

Add this credential to your LinkedIn profile, resume, or CV. Share it on social media and in your performance review.

Instructor

EDUCBA
EDUCBA
1,591 Courses326,930 learners

Offered by

EDUCBA

Why people choose Coursera for their career

Felipe M.

Learner since 2018
"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."

Jennifer J.

Learner since 2020
"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."

Larry W.

Learner since 2021
"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."

Chaitanya A.

"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."

Frequently asked questions