Accounting for GuaranteesCode: 23-GUAR

Price: $14.95
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Course Details

24 pages

Course description and objectives:

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.

Course 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

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 Hour

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