Principles of Financial Statement Presentation
SKU: CPE-07-081
Credit Hours: 3
Category: Accounting
Delivery Method: Online PDF
Instructor: Kelen F. Camehl
Course Description:
This course is organized around the primary ASC topics with expansive discussion of the related subtopics included within each topic.
This course will cover the following topics:
- 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
- iIdentify 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