Understanding Accounting
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Course

Understanding the ASC

Learn to turn an accounting question into a supported, period-appropriate U.S. GAAP conclusion.

Open the Self-paced course
ASC
Term
Self-paced
Level
Intermediate

What this course covers

This self-paced course begins with the accounting and research foundations needed to use the Accounting Standards Codification. You will separate scope, recognition, measurement, presentation, and disclosure; apply those decisions to major Topics; and connect each conclusion to financial statements, notes, and filing evidence.

What you will do

  • Frame an accounting question and identify the facts needed to answer it.
  • Navigate Codification structure, scope, definitions, effective dates, and related guidance.
  • Separate recognition, measurement, presentation, and disclosure decisions.
  • Apply major ASC Topics to complete examples, practice, and public-company filings.

This course develops accounting research and application skills. It is not a CPA review course.