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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 16 ||| Word Count: 6771 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2512 |
| Description : |
This course provides an overview of the role of accounting estimates within U.S. GAAP. It addresses some of the key areas where estimates are required, such as fair value measurements, impairment assessments, and contingent liabilities, and emphasizes their significance in financial reporting. The course also explores the inherent risks and challenges of using estimates, including the potential for bias and abuse. |
| Usage Rank : | 16667 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Accounting Measurement: Definition, Types, Principles, Examples
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 17-Mar-2025 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2512 |
| Keywords : | Accounting, Estimates, Risks, Challenges, Potential, Bias, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
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| Course Contents : | Chapter 1 - Accounting Estimates: Risks, Challenges, and Potential Bias Course Learning Objectives Course Overview Introduction Risks & Challenges in Using Estimates Examples of Key Estimates Fair Value Measurements Impairment of Goodwill and Other Intangible Assets Contingent Liabilities Review Questions Revenue Recognition Pension and Other Post-Retirement Benefits Income Taxes Allowance for Doubtful Accounts Stock-Based Compensation Asset Retirement Obligations Conclusion Review Questions Glossary of Key Terms |
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