with Chris Nobes, University of London

Key Features:

• Explanation of the US rules on the presentation of financial statements, such as ‘other comprehensive income’ and ‘changes in equity’

• US GAAP on the recognition and measurement of assets (e.g. PPE, intangibles, leases and impairment) and liabilities (e.g. provisions, pensions and deferred tax)

• Discussion of all the main recent changes to US GAAP, including revenue recognition and lease accounting

• Examination of real financial statements to solve practical problems

• Summaries of key differences between US, UK/Irish and IFRS GAAPs

Christopher Nobes is a Professor of Accounting at Royal Holloway College of the University of London, and an Adjunct Professor at the Norwegian Business School. He has held visiting posts in Amsterdam, Barcelona, New York, San Diego and Venice. Professor Nobes was a member of the Accounting Standards Committee of the UK and Ireland (1987-1990) and a member of the Board of the International Accounting Standards Committee (1993-2001). His field of research is international differences in financial reporting.