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Compilation and Review: GAAP Issues (Second Edition)

Steven C. Fustolo, CPA

This course 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:  $12.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Basic
Course was last updated on:  03/30/06
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 1 CPE
QAS 1 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: Lauren M. submitted on 02/03/2010
Examples were helpful, very concise paragraphs, good practice study questions.
Reviewer: Christina K. submitted on 01/25/2010
The examples given
Reviewer: Peter K. submitted on 01/18/2010
The detail that it goes into about the issues.
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