Self Study
Stay up to date on the latest changes...
Principles of Financial Statement Presentation
$55.95$55.95
Principles of Financial Statement Presentation
Course Description:
This course provides an overview of the key presentation requirements with respect to an entity’s financial statements. This includes a discussion of key principles related to an entity’s overall presentation as well as specific topics with respect to its balance sheet, income statement, comprehensive income, statement of cash flows, as well as notes to the financial statements. The course also addresses the considerations around changes in accounting principles. The information related to this course is primarily sourced from the Financial Standards Accounting Board’s (FASB) Accounting Standards Codification (ASC).
Learning Objectives:
Upon successful completion of this course, participants will be able to:
Course Description:
This course provides an overview of the key presentation requirements with respect to an entity’s financial statements. This includes a discussion of key principles related to an entity’s overall presentation as well as specific topics with respect to its balance sheet, income statement, comprehensive income, statement of cash flows, as well as notes to the financial statements. The course also addresses the considerations around changes in accounting principles. The information related to this course is primarily sourced from the Financial Standards Accounting Board’s (FASB) Accounting Standards Codification (ASC).
Learning Objectives:
Upon successful completion of this course, participants will be able to:
- Recognize overall financial statement presentation requirements
- Identify requirements for discontinued operations and liquidation basis of accounting reporting
- Determine when certain balance sheet accounts can be offset
- Identify presentation requirements for the income statement and comprehensive income
- List the different methods used for statement of cash flow presentation
- Differentiate between operating, financing, and investing activities in the statement of cash flows
- Identify disclosure requirements with respect to an entity’s accounting policies
- Recognize the requirements regarding changes in accounting principles
Course Number:
KC09
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
August 2022
CPE Credits:
4
Prerequisites:
None
Advanced Preparation:
None
KC09
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
August 2022
CPE Credits:
4
Prerequisites:
None
Advanced Preparation:
None
The Wait is Over
SIGNUP TODAY AND RECEIVE 8 HOURS OF FREE CPE CREDIT
Copyright © 2018 CPE Credit. All Rights Reserved.
0 Comments