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The Income Statement: Accounting and ReportingCode: 24-ISACCT
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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
CPE credit: 4 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase