Course Information

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Financial Instruments: GAAP Level A (Second Edition)
Author: Jan R. Williams and Joseph V. Carcello

Description:

The evolution of business models and financial markets has complicated both the nature of financial instruments, and the measurement and reporting principles associated with them.

This course discusses the identification of derivative and other types of financial instruments, and the recognition and measurement principles and reporting requirements for derivatives and hedging.

It also reviews the changing landscape of fair value measurement, including current standards for estimating the fair value of financial instruments, and the related disclosure requirements.

The course concludes with a summary of the most significant of the proposed revisions that are under consideration in this area.

Course Details:
Price:  $45.00
Field of Study:  Accounting
Prerequisites:  Basic understanding of hedge accounting
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  02/13/08
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 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: David B. submitted on 03/08/2010
It was well organized
Reviewer: Eric M. submitted on 02/03/2010
Structure and organizaiton of content.
Reviewer: RUIZ C. submitted on 12/29/2009
Disclosure topics
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