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Course Details

Disclosure Requirements - Rev Rec, Leases, Business Combinations, CECL and Segments (Course Id 2013)

QAS / Registry
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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 :
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

Upon completion of this course, you will be able to:
  • Identify disclosure requirements related to revenue from contracts with customers
  • Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
  • Identify disclosures related to business combination transactions
  • Recognize disclosure requirements based on the CECL standard
  • Differentiate between disclosures for reportable segments vs. entity-wide
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

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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