Highlights
This course focuses on the recognition, measurement and subsequent accounting for various types of liabilities. The content includes:
- Current liabilities and contingencies, such as accounts payable, accrued expenses, warranties, and pending litigation
- Accounting for long-term debt, including the issuance, payment of interest, amortization, and extinguishment of debt instruments.
- Lease accounting from the perspective of both the lessee and the lessor
- Pension accounting, including the calculation of benefit obligations, plan assets, and net periodic benefit cost
We will discuss the relevant accounting standards and principles used to measure and disclose these items in the financial statements. This course is the third course in the Financial Reporting Specialization offered by the University of Illinois at Urbana-Champaign.
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