Description

US GAAP (United States Generally Accepted Accounting Principles) standards govern the accounting rules in the United States. Understanding them is therefore a necessity when analyzing the financial performance indicators of Anglo-Saxon groups. Our US GAAP standards trainingwill provide you with the basic knowledge to master Anglo-Saxon standards and their regulations.

Who is this training for ?

For whom ?

DAF

Responsable financier international

Comptable Export

Responsable filiale

Prerequisites

Master the fundamentals of accounting to follow the US GAAP standards training

Training objectives

Know how to read and interpret Anglo-Saxon accounts.

Be able to compare the approach with known standards (PCG, IFRS).

Understand the financial performance indicators of Anglo-Saxon groups

Training program

• I. Examine the American accounting framework
  • 1. Description of the US GAAP standard and Anglo-Saxon accounting principles
  • 2. Referent bodies AICPA; SEC; FASB
  • 3. Presentations of main documents used in the US GAAP standard
  • 4. The income statements
  • 5. The balance sheet
  • 6. :
• II. Use financial statements and accounting entries
  • 1. The balance sheet
  • 2. The income statement
  • 3. The cash flow statement
  • 4. The statement of variation in equity
  • 5. Treatment of multiple services
  • 6. Accounting for stocks
  • 7.
  • 9. Provisions for restructuring
  • 10. Fixed assets
• III. Examine the differences between IFRS and US GAAP
  • 1. Evaluate the impact on financial analysis
  • 2. Learn how to manage account conversion
  • 3. The differences between reporting
  • 4. The legislative framework of these 2 standards