Overview
This course covers the ins and outs of financial statement disclosures. The variety of topics includes accounting policies, revenue recognition, leasing, credit losses on financial instruments, SAB 74 accounting pronouncements, business combinations, fair value measurements, segment reporting, derivatives and hedging, asset retirement obligations crypto assets, environmental credits, disaggregation of expenses, internal-use software and income taxes. In addition to an overview of the disclosure requirements, the course provides illustrative examples from public business entities.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
- Recognize disclosure requirements related to accounting policies
- Identify disclosure requirements related to revenue recognition
- Recognize disclosure requirements for lessees and lessors under the lease standard
- Identify disclosure requirements related to credit losses on financial instruments
- Identify disclosure requirements related to business combinations and fair value measurements
- Recognize disclosure requirements for segment reporting
- Identify disclosure requirements for derivatives and hedging activities as well as asset retirement obligations
- Identify disclosure requirements for crypto assets
- Recognize disclosure requirements for environmental credits and environmental credit obligations
- Identify disclosure requirements for disaggregation of expenses
- Recognize disclosure requirements related to internal-use software
- Identify disclosure requirements for income taxes
Designed For:
CPAs, CFEs, CMAs, auditors, managers, and other finance professionals
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.
Course Information
Adding additional credit may change exam requirements.
| Prerequisites: | Basic understanding of accounting principles and concepts |
| Advanced Preparation: | None |
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S2-31 - Framework