Courses

Surgent's Accounting for Guarantees - Download

Register

Member Price: $29.00 Non-Member Price: $44.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Accounting: 1.00
Fields of Study:: Accounting
Level:: Overview

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.

Objective

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

Highlights

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

Designed For

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

Prerequisite

None

Advanced Preparation

None