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FASB No. 150: Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity

Steven C. Fustolo

FASB No. 150 establishes standards for how an issuer classifies and measures certain financial instruments with characteristics of both liabilities and equity.

At the completion of this course practitioners should be able to:

    Review the new rules for financial instruments with characteristics of both liabilities and equity

    Identify categories of financial instruments that are subject to the FASB No. 150 rules

    Understand the rules for entities with mandatorily redeemable shares

    Consider the transition rules for implementing FASB No. 150

Course Details
Price:  $50.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Intermediate
Course was last updated on:  05/14/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 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.

User Reviews
Reviewer: Michael R. submitted on 04/23/2009
Easy to use and follow
Reviewer: Michael M. submitted on 02/09/2009
The examples were clear
Reviewer: Peter A. submitted on 02/09/2009
Examples utlizing financial statements
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