Overview

This half-day on-line course examines the major features of US GAAP, including the changes of recent years. The course focuses on the practical application of the US requirements. The important differences compared to UK GAAP (FRS 102) and compared to IFRS are explained.

Key features

  • Accounting for tangible and intangible assets
  • How US GAAP differs on accounting for provisions and pensions
  • Applying new US GAAP on revenue recognition and lease accounting
  • Key differences between US GAAP, FRS 102 and IFRS on the above issues

Speaker

Professor Christopher Nobes, CA, FCCA, PhD

Christopher Nobes

Chris is professor of Accounting in the University of London. He was a member of the Accounting Standards Committee of the UK and Ireland, and then UK representative on the Board of the International Accounting Standards Committee. Chris has taught in universities in New York and San Diego. He has won the ‘Outstanding International Educator Award’ of the American Accounting Association.