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1 CPE

Surgent's Accounting for Guarantees

This is a text-based course

Text
1 CPE

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

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.

Learning Objectives

  • 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

Major Topics

  • Overview of the accounting related to guarantees
  • Review of the reporting related to guarantees
  • Examination of the disclosure requirements related to guarantees

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Overview

Professional Area of Focus

  • Accounting & Auditing
  • Peer Review

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs in need of an overview of the accounting, reporting, and disclosure requirements related to guarantees.

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 29 29
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  • COCPA Non-Member

    $ 38 38
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