The Backbone of GAAP: What Every CPA Should Know About the Conceptual FrameworkCode: 27-BACKBONEGAAP

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Course Details

Pages:62
Course Overview
This course covers the FASB Conceptual Framework for Financial Reporting, providing CPAs with a clear understanding of the principles that form the basis of U.S. GAAP. The course reviews the objective of financial reporting, the reporting entity concept, and the key qualitative characteristics of useful financial information. It explains the elements of financial statements along with recognition and derecognition criteria. It also covers measurement and presentation guidelines, as well as notes to the financial statements. This course is designed to give professionals lasting knowledge that remains relevant beyond frequent updates and supports effective accounting decisions.

Category: Accounting

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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