Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL & Segments
This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP. This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments. Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).

Course Publication Date: May 05, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $20.00!

Author:Kelen Camehl
Course No:ACT-DISCREQ-17922
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
Learning Objectives
  • Identify disclosure requirements related to revenue from contracts with customers.
  • Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors.
  • Identify disclosures related to business combination transactions.
  • Recognize disclosure requirements based on the CECL standard.
  • Differentiate between disclosures for reportable segments vs. entity-wide.

CPE Depot 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.

Sponsor Number: 109423

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