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Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments

Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP. This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments. Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).

Learning Objectives

Upon completion of this course, you will be able to:
• Identify disclosure requirements related to revenue from contracts with customers
• Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
• Identify disclosures related to business combination transactions
• Recognize disclosure requirements based on the CECL standard
• Differentiate between disclosures for reportable segments vs. entity-wide

Course Specifics

Course ID
1223592
Revision Date
April 28, 2022
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 15 years of progressive finance and accounting …

Kelen Camehl, CPA, MBA Read More »

Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments

Expert Instructors
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear
Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP. This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments. Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).

Learning Objectives

Upon completion of this course, you will be able to:
• Identify disclosure requirements related to revenue from contracts with customers
• Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
• Identify disclosures related to business combination transactions
• Recognize disclosure requirements based on the CECL standard
• Differentiate between disclosures for reportable segments vs. entity-wide

Course Specifics

Course ID
1223592
Revision Date
April 28, 2022
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 15 years of progressive finance and accounting …

Kelen Camehl, CPA, MBA Read More »

Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments

Expert Instructors
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear