Optimize Cash Flow Through Receivables Factoring (CPA)

Estimated Time: 1.5 hours

$34.00

Earn 2 Points for Completing

Add to Cart
Many entities employ factoring as a means of accelerating cash collection, and this course provides a brief overview of the accounting and reporting requirements for such programs. However, it goes further into the conditions to meet in order to recognize transfers of financial assets as true sales, rather than secured borrowing. Course Type: eBook. Worth 2 CPE Credits (CPA/NASBA).

Credits

1.5 CPE Credits
Image not found.

Learning Objectives

  • Recognize key characteristics as well as advantages/disadvantages of factoring arrangements
  • Identify the U.S. GAAP area applicable to factoring arrangements
  • List the three specific conditions that must be met for a factoring arrangement to qualify as a sale
  • Recognize key evaluation considerations relating to true sale opinions
  • Identify examples of continuing involvement
  • Recognize the impact from a failed sale in a factoring arrangement

How do I earn credits with VTR Learning?

Can I earn free credits?

How quickly do I receive my credits after completing a course?

How long do I have to complete my course?

What happens if I fail my course?

Do I earn a certificate of completion?

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.

Here are some other courses you might like:

Cyber Autopsy (CPA)
$49
Video
Cyber Autopsy (CPA)
3.5 CPE Credits
Add to Cart
What You Need to Know About Cash Flow (CPA)
$39
eBook
What You Need to Know About Cash Flow (CPA)
2 CPE Credits
Add to Cart
Cyber Security
$49
Business Simulation
Cyber Security
2 PDCs
2 CEUs
Add to Cart
International Business: Strategic Outsourcing
$49
Business Simulation
International Business: Strategic Outsourcing
2 PDCs
Add to Cart

CPA: VTR 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: NASBAregistry.org. This program is valid for 1.5 CPEs.