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Surgent's Simplifying the Complex: Making Sense of Accounting for Debt and Equity Instruments (DEA4)

 Currently available
21 / S-60122
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$65.00 Regular Registration
Your Price
$68.25 Regular Registration
Designed For:

Accounting and auditing practitioners at all levels dealing with debt and equity accounting issues



Financial instruments with complex characteristics have blurred the line between whether they should be accounted for as debt or equity. While often very similar in nature, the impact on the financial statements of characterizing these financial instruments as either debt or equity is significant. Additionally, these instruments can pose significant initial and continuing valuations issues. We'll tackle these challenging classification issues in this course by reviewing the basic characteristics of both debt and equity, the basic accounting model for each and some of the more complex accounting and valuation issues posed by hybrid instruments which have characteristics of both debt and equity. Lastly, we'll provide an update on the status of the ongoing FASB project on this classification issue.

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

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.

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.