Companion to PPC's Guide to GAAP - Course 3 - Foreign Currency; Reporting Comprehensive Income; Property, Plant, and Equipment; Retirement Benefits; and Transfers and Servicing (GAPTG203)  

Identify appropriate accounting and disclosure requirements related to foreign currency statements, foreign currency transactions, and other matters.

Determine what accounting and disclosure requirements apply when reporting comprehensive income.

Recognize what accounting and disclosure requirements are applicable to property, plant, and equipment including long-lived assets, depreciation, impairment, and real estate sale-leaseback transactions.

Determine what accounting requirements apply to different types of retirement plans.

Recognize the various accounting and disclosure requirements that apply to transfers and servicing.