CPE Credit Hours: 3
Field of Study: Finance
Publication date: May 2021
CPAs must have a working knowledge of future value and present value concepts due to their application to numerous types of business events and transactions that require proper valuation and presentation. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment. Discounting is used to evaluate the future cash flow associated with capital budgeting projects.
This course aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decisions.
This is a self-study CPE course.
Program level: Overview
Prerequisites: Basic Accounting and Math
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase