Subsequent Events – What Accountants Need to KnowCode: 27-SUBEVENTS

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Course Details

Pages:22
Course Overview
This overview course offers CPAs a concise introduction to subsequent events under
U.S. GAAP. It highlights the key differences between recognized and nonrecognized
subsequent events, summarizes the related reporting and disclosure requirements,
and touches on management responsibilities and audit considerations. Designed as
a quick refresher, the course also includes examples of common subsequent events
encountered in practice.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the key characteristics and timing of subsequent events under ASC 855
  •  Recognize common examples of subsequent events
  •  Differentiate between recognized and nonrecognized subsequent events
  •  Recognize audit procedures and documentation requirements related to subsequent events
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of GAAP

Advanced Preparation: None
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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

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