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Disclosures of Risks and Uncertainties (Course Id 1926)

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Author : Kelen Camehl, CPA, MBA
Status : Production
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1926

Description :

This course provides an overview of the disclosure requirements regarding risks and uncertainties.  The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275.  For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are also additional disclosure requirements required by Regulation S-K.  This course focuses on general disclosure requirements outlined in U.S. GAAP.  This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities. 

Usage Rank : 0
Release : 2021
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 : 11-Dec-2021
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 - 1926

Keywords : Accounting, Disclosures, Risks, Uncertainties, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Identify the scope of transactions included within ASC Topic 275
  • Recognize when disclosure is required related to accounting estimates
  • Differentiate between concentration areas and whether or not disclosure is required
Course Contents :

Chapter 1 - Disclosures of Risks and Uncertainties

Course Learning Objectives

Course Overview

Introduction

Risks and Uncertainties

Scope of Disclosures

Nature of Operations

Review Questions

Use of Estimates

Current Vulnerabilities Due to Certain Concentrations

Interaction with other ASC Topics

Review Questions

Glossary of Key Terms

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