US GAAP Financial Reporting and Technical Accounting Course

Name: Advanced US GAAP Financial Reporting and Technical Accounting Course
Availability: InStock

Research the FASB Codification, document complex accounting judgments and govern recognition, measurement, presentation and disclosure.

At a glance

Duration: 1 Week
Format: Classroom
Cities: Jakarta, Istanbul, Abu Dhabi, Amsterdam, Muscat, London and more
Next session: 26 – 30 October 2026, Jakarta
Average fee: 5,750 €

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Advanced US GAAP Financial Reporting and Technical Accounting Course

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Overview

Advanced US GAAP Financial Reporting and Technical Accounting Course is a one-week course for financial reporting managers, controllers, senior accountants, consolidation specialists and auditors who leave with a governed US GAAP technical accounting position paper and disclosure checklist. Participants use the FASB Accounting Standards Codification to scope issues, identify authoritative paragraphs, assess recognition and measurement, and document presentation and disclosure conclusions. They apply this workflow to revenue, leases, assets, instruments, combinations, consolidation, taxes, contingencies, foreign currency, cash flows and close judgments. Agile Leaders Training Center develops practical US GAAP financial reporting and technical accounting capability.

Who Should Attend

Financial reporting managers responsible for US GAAP statements and disclosures
Controllers responsible for technical accounting governance and close judgments
Senior accountants responsible for recognition, measurement and presentation
Consolidation specialists responsible for groups, combinations and foreign operations
Auditors and advisors who review technical accounting positions

The course assumes participants understand double-entry accounting and financial statements. It excludes introductory accounting, detailed SEC filing rules and line-by-line IFRS comparison.

Departments and Industries

The course supports organizations that prepare, review or advise on financial statements under US GAAP.

Corporate accounting, controllership and external reporting
Technical accounting, consolidation and transaction teams
Audit, assurance and accounting advisory firms
Technology, manufacturing, services and consumer businesses
Financial services, healthcare and infrastructure organizations

Learning Objectives

By the end of this course, participants will be able to:

Navigate the FASB Codification by topic, subtopic, section and paragraph
Define accounting issues, transaction facts and applicable scope
Evaluate recognition, measurement, presentation and disclosure requirements
Track Accounting Standards Updates, effective dates and pending content
Document judgments, alternatives and conclusions in a position paper
Build a disclosure and close checklist for complex transactions

Course Agenda

Day 1: Codification Research and Position Papers

US GAAP Authority and Codification Structure
Topic, Subtopic, Section and Paragraph Navigation
Issue Definition and Fact Pattern Control
Scope, Definitions and Recognition Research
Technical Accounting Position Paper Architecture

Day 2: Revenue, Leases and Financial Instruments

Revenue Contract and Performance Obligation Analysis
Transaction Price and Revenue Timing Assessment
Lease Classification and Measurement Workflow
Debt, Equity and Embedded Feature Scoping
Expected Credit Loss and Instrument Disclosure Map

Day 3: Assets, Combinations and Consolidation

Inventory and Long-Lived Asset Measurement
Impairment Indicator and Testing Workflow
Business Combination Recognition Map
Goodwill and Acquisition Disclosure Checklist
Consolidation Scope and Intercompany Elimination Review

Day 4: Taxes, Contingencies and Reporting Topics

Income Tax Recognition and Measurement Schedule
Contingency and Commitment Assessment
Stock Compensation and Earnings Effect Map
Foreign Currency and Cash-Flow Classification
Estimates, Errors and Subsequent Events Review

Day 5: US GAAP Reporting Practice

Exercise: Research a Codification Scope Question
Exercise: Document Recognition and Measurement
Exercise: Challenge Presentation and Disclosure
Exercise: Track an Update and Effective Date
Capstone Exercise: Governed US GAAP Position Paper and Disclosure Checklist

Practical Exercises

The course uses suggested activities to turn transaction evidence into supportable accounting conclusions.

Suggested activity: frame a revenue or lease issue before searching the Codification
Suggested activity: compare alternative accounting treatments against authoritative paragraphs
Suggested activity: trace an Accounting Standards Update into amended Codification content
Suggested activity: review a position paper for facts, scope, judgment, conclusion and disclosure evidence

FAQs

Who suits US GAAP financial reporting and technical accounting training?

Reporting managers, controllers, senior accountants, consolidation specialists, auditors and advisors suit the training. Participants should already understand accounting entries and financial statements.

What is the authoritative source for nongovernmental US GAAP?

The FASB Accounting Standards Codification is the authoritative source recognized by FASB for nongovernmental entities, apart from applicable SEC rules and regulations for registrants.

Is an Accounting Standards Update itself authoritative guidance?

An Accounting Standards Update communicates how and why the Codification changed, together with effective-date and transition information. The amended Codification contains the authoritative guidance.

What belongs in a technical accounting position paper?

A position paper contains controlled facts, the accounting question, scope analysis, authoritative references, alternatives, recognition and measurement, presentation, disclosure, judgments, conclusion, approvals and implementation actions.

How should pending guidance be handled in the close process?

Teams should identify issued updates, applicable entities, effective dates, transition provisions and pending content, then assess data, system, policy, control and disclosure consequences through a tracked implementation plan.

Conclusion

Participants take back a governed US GAAP technical accounting position paper and disclosure checklist containing facts, scope, authoritative references, judgments, conclusions, approvals and close actions. The package converts complex transactions into traceable recognition, measurement, presentation and disclosure decisions. Teams can use it to improve Codification research, challenge accounting positions and govern implementation.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 61-75 of 75 events

Location	Dates	Duration	Mode	Price
Bali	Week 34, 2027 29 August – 2 September 2027	1 Week	Onsite	€5,700
Manama	Week 35, 2027 5 – 9 September 2027	1 Week	Onsite	€4,700
Frankfurt	Week 36, 2027 6 – 10 September 2027	1 Week	Onsite	€5,700
Kuwait	Week 36, 2027 12 – 16 September 2027	1 Week	Onsite	€5,500
Prague	Week 37, 2027 13 – 17 September 2027	1 Week	Onsite	€6,000
Amsterdam	Week 38, 2027 20 – 24 September 2027	1 Week	Onsite	€5,700
Lisbon	Week 38, 2027 20 – 24 September 2027	1 Week	Onsite	€5,700
London	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€5,700
San Diego	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€14,000
Lagos	Week 39, 2027 3 – 7 October 2027	1 Week	Onsite	€4,100
Milan	Week 40, 2027 4 – 8 October 2027	1 Week	Onsite	€5,700
Madrid	Week 41, 2027 11 – 15 October 2027	1 Week	Onsite	€5,700
Trabzon	Week 41, 2027 17 – 21 October 2027	1 Week	Onsite	€6,800
Tashkent	Week 41, 2027 17 – 21 October 2027	1 Week	Onsite	€4,500
Chicago	Week 42, 2027 24 – 28 October 2027	1 Week	Onsite	€12,000

Frequently asked questions

What does this course cover?

OverviewAdvanced US GAAP Financial Reporting and Technical Accounting Course is a one-week course for financial reporting managers, controllers, senior accountants, consolidation specialists and auditors who leave with a governed US GAAP technical accounting position paper and disclosure checklist. Participants use the FASB Accounting Standards Codificati…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

US GAAP Financial Reporting and Technical Accounting Course