CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

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

$58.00$78.00

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 Secure Transaction
CPE Credits

2 Credits: Accounting
Course Level
Overview
Format
Self-Study

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).

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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

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Course Specifics

Course ID
SS1223592
Revision Date
April 8, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
73

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)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and 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 nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …