By the end of this course, learners will be able to explain and apply GAAP guidance for equity transactions, revenue recognition, cost of sales, income taxes, consolidation, and variable interest entities (VIEs). You will explore ASC 505–705 on equity and revenue, as well as ASC 740–810 on advanced accounting topics including deferred taxes, acquisitions, and elimination entries.

Evaluate US GAAP: Equity, Revenue & Advanced Topics
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Evaluate US GAAP: Equity, Revenue & Advanced Topics
This course is part of US GAAP Accounting & Financial Reporting Mastery Specialization

Instructor: EDUCBA
Included with
15 reviews
What you'll learn
Apply GAAP to equity transactions, stock dividends, and treasury stock.
Evaluate ASC 505–705 and ASC 740–810 for revenue and tax reporting.
Analyze and implement consolidation, acquisitions, and VIE guidance.
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Reviewed on Feb 11, 2026
This course is well designed and highly informative. It explains US GAAP concepts step by step, making difficult topics like equity transactions and advanced revenue issues easier to understand.
Reviewed on Feb 14, 2026
This course provides a clear and in-depth understanding of US GAAP with a strong focus on equity, revenue recognition, and advanced accounting topics.
Reviewed on Feb 19, 2026
The advanced topics are covered with clarity and practical application focus.

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