Accounting for GuaranteesCode: 27-AGUARANTEES

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Course Details

Pages: 25
Course Overview
Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the primary types of guarantees
  •  Recognize the guarantees that are within the scope of ASC Topic 460
  •  Identify the recognition, measurement, and subsequent measurement requirements of guarantees
  •  Recognize key disclosure requirements for guarantees
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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