GAAP vs. Non-GAAP
- A Note on Course Materials
- Introduction
- Introduction & Stock Based Compensation
- Nonrecurring Items Overview
- Unusual or Infrequent Items
- Non-GAAP Presentation on Financial Statements
- Normalizing Earnings Exercise, Part 1
- Normalizing Earnings Exercise, Part 2
Deferred Taxes
- Introduction to Deferred Taxes
- Deferred Tax Liabilities Exercise, Part 1
- Deferred Tax Liabilities, Part 2
- Book vs. Tax Basis
- Deferred Tax Assets Exercise, Part 1
- Deferred Tax Assets Exercise, Part 2
- Net Operating Losses (NOLs)
- NOL Carrybacks & Valuation Allowance
- NOL Exercise
- Presentation of NOLs in Financials
Intercompany Investments
- Introduction to Intercompany Investments
- Trading, Available for Sale & Held to Maturity Securities
- Equity Method, Part 1
- Equity Method, Part 2
- Deferred Taxes & Dividends Received Deductions Arising From Equity Investments
- Paying in Excess of Book Value Under Equity Method
- Paying in Excess of BV Exercise
- Consolidation Method & Noncontrolling Interests, Part 1
- Consolidation Method & Noncontrolling Interests, Part 2
- Consolidation Method & Paying in Excess of BV
Debt Accounting - PIK, Capitalized Interest, OID & OIP
- Introduction & PIK Debt
- Capitalized Interest
- Original Issue Discount
- OID Zero Coupon Exercise
- OID With Coupon Exercise
- OIP Coupon Exercise
- Deferred Taxes Arising from OID & OIP
- Deferred Taxes Arising from OID & OIP, Exercise 1
- Deferred Taxes Arising from OID & OIP, Exercise 2
- Conclusion
