Description
This course provides an overview of the accounting for guarantees and commitments under U.S. GAAP. It begins with the principles for recognizing and disclosing guarantees and then expands to cover commitments, such as unused lines of credit, purchase obligations, and other off-balance sheet arrangements. Throughout, you’ll gain practical insight into how these obligations affect financial reporting and the disclosure requirements for each.
Learning Objectives
Upon completion of this course, you will be able to:
• Recognize the criteria for determining what constitutes a crypto assets based on U.S. GAAP
• Identify the recognition requirements for crypto assets
• Recognize the way in which crypto assets are presented on an entity’s financial statements
• Identify disclosure requirements with respect to crypto assets
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/