Definition of backdating insurance coverage updating old furniture ideas
This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall.
A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item.
This course addresses the accounting for debt and equity investments and disclosure requirements.
To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment.
The contribution of a firm’s fundamental performance to its earnings quality is suggested as one area for future work.
Thanks to Anwer Ahmed, Dan Givoly, Krishnan Gopal, Ilan Guttman, Michelle Hanlon (the editor), Christian Leuz, Sarah Mc Vay, Shiva Rajgopal, Terry Shevlin, Nemit Shroff, Doug Skinner, Richard Sloan, Ann Tarca, and Rodrigo Verdi for helpful comments.
Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income.
In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS.
This course discusses the process of translating financial statements from foreign currency into U. For instance, forward contracts may be entered into for hedging or speculative purposes.
This course covers what everything business people and managers need to know about accounting and finance.
It is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting-perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts.
Online CPE courses from Master CPE are fast, convenient and affordable.
Choose below from a wide selection of CPA continuing education courses to quickly complete your CPE requirements.