Section 1 : Introduction
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Lecture 1 | INTRODUCTION TO BRAINMEASURES PROCTOR SYSTEM |
Section 2 : What Is US GAAP
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Lecture 1 | FASB Accounting Standards Codification | 00:04:01 Duration |
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Lecture 2 | FASB vs | 00:06:03 Duration |
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Lecture 3 | Why is understanding the US GAAP important | 00:05:06 Duration |
Section 3 : The FASB Conceptual Framework
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Lecture 1 | Objectives of financial reporting | 00:06:18 Duration |
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Lecture 2 | Qualitative characteristics of useful accounting information | 00:04:23 Duration |
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Lecture 3 | Elements of financial statements | 00:05:30 Duration |
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Lecture 4 | Recognizing and measuring financial statement elements | 00:03:54 Duration |
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Lecture 5 | Initial and subsequent measurement techniques | 00:05:18 Duration |
Section 4 : Common Accounting Principles and Assumptions
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Lecture 1 | Overview of the basics | 00:06:17 Duration |
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Lecture 2 | The accrual principle | 00:03:48 Duration |
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Lecture 3 | The revenue recognition principle | 00:03:53 Duration |
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Lecture 4 | The matching principle | 00:03:43 Duration |
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Lecture 5 | A look at the US GAAP applied | 00:03:47 Duration |
Section 5 : Conclusion
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Lecture 1 | A glimpse into FASB | 00:04:24 Duration |
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Lecture 2 | The next steps of understanding the GAAP | 00:01:00 Duration |
