Course curriculum

  • 1

    Objectives of Financial Reporting

  • 2

    What Makes Information Useful?

    • Useful Information (10:40)

    • Useful Information
  • 3

    The Elements Revisited

    • The Elements (11:04)

    • The Elements - quick reference guide
  • 4

    Recognition and Measurement

    • Recognition and Measurement (17:53)

    • Revenue Recognition

    • Cell phone contract - journal entries and time value of money
  • 5

    More Ways to Measure

    • Measurement (8:58)
  • 6

    Full Disclosure

    • Full Disclosure (6:03)

    • 2017 FS Canadian Tire

Pricing options

Explain how different pricing options might be valuable to different segments of your audience.

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This course provides a concise overview of the CPA Handbook's Framework for accounting.

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