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Surgent's Principles of Financial Statement Presentation

 Currently available
 
3.0
26 / S-60377
Registration is Open
Member Price
$59.00 Regular Registration
Your Price
$62.00 Regular Registration
Designed For:

Accounting professionals

Prerequisite:

None

This course provides an overview of the key presentation requirements with respect to an entity's financial statements. This includes a discussion of key principles related to an entity's overall presentation as well as specific topics with respect to its balance sheet, income statement, comprehensive income, statement of cash flows, as well as notes to the financial statements. The course also addresses the considerations around changes in accounting principles. The information related to this course is primarily sourced from the Financial Standards Accounting Board's (FASB) Accounting Standards Codification (ASC).

Delivery Method: Download
CPE Credit: Accounting
Program Level: Overview

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • 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
  • Identify 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

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.