
QAS Self-Study

Intermediate

CPE Credits
1 Credits: Accounting (Governmental)
Course Description
Receivership Accounting Module 02: Receivership Accounting Concepts
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Describe the FDIC’s dual role as receiver and insurer
- Describe how assets of a failed institution are handled
- Describe the basis for receivership accounting and how it differs from GAAP
- List the major elements of receivership financial statements
- Explain how the financial statement for a receivership is used by internal and external stakeholders
- Explain accounting for subsidiaries
Course Specifics
Course ID SSFDICRAM02 |
Revision Date December 19, 2011 |
Prerequisites Receivership Accounting Module 03: Chartfields and Combo Edits and Receivership |
Advanced Preparation None |
Compliance information
Yellow Book Notice: Auditors must use professional judgment when determining and documenting if a course qualifies for Yellow Book in accordance with the Government Accountability Office, Government Auditing Standards, December 2018 Revision and Guidance on GAGAS Requirements for Continuing Professional Education.
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
Receivership Accounting Module 02: Receivership Accounting Concepts
$0.00

QAS Self-Study

Intermediate

CPE Credits
1 Credits: Accounting (Governmental)
Course Description
Receivership Accounting Module 02: Receivership Accounting Concepts
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Describe the FDIC’s dual role as receiver and insurer
- Describe how assets of a failed institution are handled
- Describe the basis for receivership accounting and how it differs from GAAP
- List the major elements of receivership financial statements
- Explain how the financial statement for a receivership is used by internal and external stakeholders
- Explain accounting for subsidiaries
Course Specifics
Course ID SSFDICRAM02 |
Revision Date December 19, 2011 |
Prerequisites Receivership Accounting Module 03: Chartfields and Combo Edits and Receivership |
Advanced Preparation None |
Compliance information
Yellow Book Notice: Auditors must use professional judgment when determining and documenting if a course qualifies for Yellow Book in accordance with the Government Accountability Office, Government Auditing Standards, December 2018 Revision and Guidance on GAGAS Requirements for Continuing Professional Education.
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
Receivership Accounting Module 02: Receivership Accounting Concepts
$0.00