Classification, Debt and Equity (CPA)
Estimated Time: 3.5 hours
$64.00
Earn 5 Points for Completing
This course is #5 in the 8 - course series on Financial Reporting and Analysis offered by PRATTedu. It is comprised of 6 videos, begins by discussing the concept of classification and its important role on the financial statements, and then moves into coverage of the company’s two primary forms of financing: debt and equity. The financial statements and the footnotes of the companies featured in this course include General Motors, Volkswagen (an IFRS user), Amazon, Home Depot and Panera. Course Type: Video. Worth 4.5 Technical CPE Credits (CPA/NASBA).
Credits
4.5 CPE Credits
Learning Objectives
- Describe the key measurement issues addressed by the financial statements and explain how the current classification is used
- Define the concept of a contingent liability and explain how contingencies are accounted for
- Define what a bond is and explain how bond issuances are accounted for using the effective interest method
- Explain how the effective interest method is used to account for bond investments and describe how management's intention determines how changes in bond market values are accounted for
- Describe the difference between short-term and long-term (financing and operating) leases and how both kinds of leases are reflected on the financial statements of the lessee
- Summarize the shareholders' equity section of the balance sheet and describe the transactions leading to each line item within that section
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Field of Study: Accounting - Prerequisites & Advanced Preparation: None - CPE Credit Type: Technical - Delivery Method: QAS Self Study - For more information regarding administrative policies such as complaint and refund, please contact our Customer Success team at support@vtrpro.com or visit our Help webpage.
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