QAS Self-Study
Overview
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 is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ 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 also 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 …
Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments
$58.00 – $78.00
QAS Self-Study
Overview
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 is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ 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 also 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 …
Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments
$58.00 – $78.00