Field of Study: Accounting
Publication date: January 2023
This course is divided into two sections. The purpose of Section I is to review unusual reporting and disclosure issues that develop in practice, including questions such as how to disclose life insurance, leases, catastrophes, agreements not to compete, and investments. Section II deals with how to disclose and present tax-basis financial statements. Most of the course is presented in a Q & A format.
This is a self-study CPE course.
Program level: Overview
Prerequisites: General understanding of U.S. GAAP
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date of Purchase