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Course Details

Accounting for Liabilities - Estimation and Valuation (Course Id 653)

QAS / Registry   Add to Cart 
Author : Christopher J Demaline, CPA, CMA, CFE, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 653

Description :

This course focuses on the accounting complexities related to estimated liabilities and contingent liabilities. Customer loyalty programs, warranties, asset retirement obligations and other examples are discussed. GAAP-based recognition and disclosure methods are also presented.

Usage Rank : 0
Release : 2014
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 22-Oct-2014
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 - NASBA Registry - 653

Keywords : Accounting, Accounting, Liabilities, Estimation, Valuation, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    1. Recognize liabilities related to economic transactions
    2. Recognize valuation methods used when accounting for estimated liabilities
    3. Identify accounting principles related to liabilities
    4. Identify examples of estimated liabilities

Chapter 1
Warranties

Learning Objectives:
    1. Identify accounting principles related to liabilities

Chapter 2
Warranties

Learning Objectives:
    1. Recognize liabilities related to economic transactions
    2. Identify examples of estimated liabilities

Chapter 3
Customer Loyalty Programs

Learning Objectives:
    1. Recognize liabilities related to economic transactions
    2. Identify examples of estimated liabilities

Chapter 4
Gift Cards

Learning Objectives:
    1. Recognize valuation methods used when accounting for estimated liabilities

Chapter 5
Asset reclamation and asset retirement obligations

Learning Objectives:
    1. Identify accounting principles related to liabilities

Chapter 6
Defined Benefit Pensions

Learning Objectives:
    1. Recognize valuation methods used when accounting for estimated liabilities
    2. Identify examples of estimated liabilities

Chapter 7
Convertible Bonds

Learning Objectives:
    1. Recognize liabilities related to economic transactions
    2. Identify accounting principles related to liabilities
    3. Identify examples of estimated liabilities

Chapter 8
Debt Gaurantees

Learning Objectives:
    1. Recognize liabilities related to economic transactions
    2. Recognize valuation methods used when accounting for estimated liabilities
Course Contents :

Introduction

Background.  IFRS/GAAP joint conceptual guidance related to liabilities

 

Chapter 1:  Warranties

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example

Discussion

Conclusion

Review Questions

 

Chapter 2:  Litigation

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example 1

Actual Reporting Example 2

Discussion

Conclusion

Review Questions

 

Chapter 3:  Customer Loyalty Programs

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example 1

Actual Reporting Example 2

Discussion

Conclusion

Review Questions

 

Chapter 4:  Gift Cards

Overview

Hypothetical Example

Actual Reporting Example

U.S. GAAP

IFRS

Discussion

Conclusion

Review Questions

 

Chapter 5:  Asset reclamation and asset retirement obligations

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example

Discussion

Conclusion

Review Questions

 

Chapter 6:  Defined Benefit Pensions

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example

Discussion

Conclusion

Review Questions

 

Chapter 7:  Convertible Bonds

U.S. GAAP

IFRS

Hypothetical Example 1

Hypothetical Example 2

Actual Reporting Example

Discussion

Conclusion

Review Questions

 

Chapter 8:  Debt Gaurantees

Overview

U.S. GAAP

IFRS

Hypothetical Example

Actual Reporting Example

Discussion

Conclusion

Course Conclusion

Review Questions

 

Glossary

Accounting Course 653 Home: https://www.cpethink.com/qas-cpa-courses
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