The Income Statement: Accounting and ReportingCode: 20-ISACCT

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Course Details

99 Pages

This course addresses income statement accounting and reporting. It discusses a variety of accounting issues  surrounding  income  statement  items  and  related  information;  the  format  of  the  income  statement,  major  income  statement  categories,  unusual  and  nonrecurring  items,  discontinued operations,  research  and  development  costs,  deferred  compensation  arrangements,  share‐based  payment,  compensation  expense  arising  under  a  stock  option  plan,  insurance  costs,  and  earnings  per share (EPS) calculation. 

    Presentation Method:  QAS Self-Study

     

    Category: Accounting

     

    CPE credit:  4 Hours


    Program Level:  Update


    Prerequisites:  None


    Advance Preparation:  None


    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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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

 

NASBA QAS Sponsor number 108096