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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 15 ||| Word Count: 6104 ||| Review Questions: 5 ||| Final Exam Questions: 5 |
CPE Credits: |
1.0 |
IRS Credits: |
0 |
Price: |
$12.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course explains the disclosure requirements for supplier finance programs, also known as reverse factoring, under current U.S. GAAP guidance.
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Frequently Asked Questions: |
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Description: |
This course provides an overview of the disclosure requirements with respect to supplier finance programs. Supplier finance programs, also referred to in many other ways such as reverse factoring, are solutions and processes that companies use to optimize cash flow by allowing for longer payment terms while also providing the option for their suppliers to get paid faster. |
Usage Rank: |
11429 |
Release: |
2022 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Best Practices for Accounts Payable - Course Id 1139
Internal: SEC Pay vs. Performance Disclosures - What You Need to Know
External: FASB - ASU 2022‑04 PDF Document
External: Supply Chain Finance: What It Is, How It Works, Example
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
22-Aug-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. |
Keywords: |
Supplier Finance Programs - What You Need to Disclose - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives
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Course Contents: |
Chapter 1 - Supplier Finance Programs - What You Need to Disclose Course Learning Objectives Course Overview Introduction U.S. GAAP Guidance Scope Considerations Review Questions Disclosure Objectives Annual Qualitative Disclosure Requirements Example Qualitative Disclosure of Key Terms Annual Quantitative Disclosure Requirements Interim Disclosure Requirements Conclusion Review Questions Glossary of Key Terms |
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