Objectives
Upon completion of this course, you will be able to:
- identify key considerations with respect to reference rate reform and the FASB relief efforts
- differentiate between contract modifications related and unrelated to reference rate reform
- identify optional expedients for contract modifications and hedging activities
- recognize key requirements related to relief for one-time sales of held-to-maturity securities
- recognize transition requirements from the reference rate reform ASU
Designed For:
CPAs and other accounting and finance professionals, especially those persons who create, maintain, or analyze contracts for leases or who work with derivatives and hedging
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.