Principles of Financial Statement Presentation
SKU: 02-081-01-CPE
Credit Hours: 3
Level: Basic
CPE Category: Accounting
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Kelen F. Camehl, CPA, MBA
Course Description:
This course is organized around the primary ASC topics with expansive discussion of the related subtopics included within each topic.
At the end of this course, students 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