Course Information

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Compilation and Review: GAAP Issues (Third Edition)
Author: Steven C. Fustolo, CPA

Description:
Compilation and Review: GAAP Issues is part of the Compilation and Review series. This course reviews the preparation of statements that require limited or no disclosures as opposed to the comprehensive disclosures generally required under GAAP. It clarifies whether the country of origin should be identified in compilation or review reports, and discusses the precedence of accounting principles in the GAAP hierarchy. The course ends with a review of the language that should be used for entities electing to omit substantially all disclosures.

Course Details:
Price:  $17.00
Field of Study:  Auditing
Prerequisites:  Basic knowledge of financial statement preparation
Level:  Intermediate
Course was last updated on:  01/20/2010
Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 1.00 CPE
QAS 1.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.