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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 25 ||| Word Count: 14,265 ||| Review Questions: 8 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2013 |
| 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). |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Business Consolidation
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Dec-2022 |
| 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 - Technical - NASBA Registry - 2013 |
| Keywords : | Accounting, Disclosure, Requirements, Rev, Rec, Leases, Business, Combinations, CECL Segments, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
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| Course Contents : | Chapter 1 - Disclosure Requirements - Rev Rec, Leases, Business Combinations, CECL and Segments Course Learning Objectives Course Overview Revenue Recognition Disclosures Review Questions Lease Transaction Disclosures Review Questions Business Combinations Disclosures Review Questions CECL Disclosures – Assets Measured at Amortized Costs Review Questions CECL Disclosures – Available-for-Sale Debt Securities Review Questions Segment Reporting Disclosures Reportable Segments Only Entity Wide Review Questions Glossary of Key Terms |
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