<p>This course will be an overview of:</p> <ul> <li>General concepts and principles</li> <li>Common statement of financial position line items, both current and long-term</li> <li>Risks and uncertainties</li> <li>Revenue recognition concepts</li> <li>Commitments and contingencies</li> <li>Consistency in financial statements</li> <li>Transition requirements</li> </ul>