QAS Self-Study
Intermediate
CPE Credits
4 Credits: Accounting
Course Description
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the differences between a single-step income statement and a multiple-step income statement.
- Recognize key items of the income statements and how they should be reported.
- Determine the requirements for unusual or infrequent income.
- Recognize requirements when reporting discontinued operations
- Compute earnings per share in a simple and complex capital structures.
- Recognize the ASC 220 requirements for comprehensive income.
Course Specifics
|
Course ID 1213554 |
Revision Date October 19, 2021 |
Number of Pages 98 |
Prerequisites Basic Accounting |
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
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Income Statement: Accounting and Reporting
$116.00 – $136.00
QAS Self-Study
Intermediate
CPE Credits
4 Credits: Accounting
Course Description
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the differences between a single-step income statement and a multiple-step income statement.
- Recognize key items of the income statements and how they should be reported.
- Determine the requirements for unusual or infrequent income.
- Recognize requirements when reporting discontinued operations
- Compute earnings per share in a simple and complex capital structures.
- Recognize the ASC 220 requirements for comprehensive income.
Course Specifics
|
Course ID 1213554 |
Revision Date October 19, 2021 |
Number of Pages 98 |
Prerequisites Basic Accounting |
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
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Income Statement: Accounting and Reporting
$116.00 – $136.00