U.S. GAAP: Other Assets, Property, Plant and Equipment, and Intangibles

Financial accounting & reporting

Course

U.S. GAAP: Other Assets, Property, Plant and Equipment, and Intangibles

Instructor: Kelen Camehl, CPA, MBA

  • Format

    Course - Online

  • Duration

    1.5 hours

This course reviews U.S. GAAP accounting for the following: a category of assets commonly referred to as “other assets”; property, plant and equipment (PP&E); and intangible assets, including goodwill.

Learning outcomes

  • Identify examples of assets commonly classified as other assets, such as prepaid expenses
  • Recognise the common methods of calculating depreciation of long-term assets
  • Identify the amortisation period for intangibles
  • Recognise characteristics of goodwill including impairment considerations

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

This course reviews U.S. GAAP accounting for the following: a category of assets commonly referred to as “other assets”; property, plant and equipment (PP&E); and intangible assets, including goodwill. It provides examples of journal entries for asset purchases and disposals, as well as application of alternative methods for depreciation.

This course is included in the U.S. GAAP Fundamentals for Finance Professionals Certificate.

Topics discussed:

  • Accounting for other assets
  • Accounting for property, plant and equipment
  • Accounting for intangible assets
  • Goodwill
  • Journal entries

Who should take this course?

  • Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Duration:1.5 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • Kelen Camehl, CPA, MBA