CE/CPE Course Information

Learning Objectives

After completing this course, you will be able to Answer questions about the disclosures for significant accounting policies Determine segment disclosures Apply interim reporting principles and identify interim disclosures Determine related party disclosures Answer questions about the disclosures for commitments Answer questions about the disclosures for certain significant risks and uncertainties Identify which subsequent events should be recognized and which subsequent events should be only disclosed Recognize when disclosure of discontinued operations is required Interpret new disclosure requirements. This course was reviewed on December 21, 2022, and no updates or revisions were deemed necessary.

Course Topics

Significant Accounting Policies Segment Reporting Interim Financial Reporting Related Party Disclosures Commitments Significant Risks and Uncertainties Subsequent Events Discontinued Operations New Disclosure Requirements

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).