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Issuance of Debt and Equity Securities - Introduction to Accounting and Reporting   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-213
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-213

Course Details

This course covers the basic definitions of debt and equity securities and provides an overview of basic accounting and reporting issues surrounding the initial and subsequent recognition when these instruments are issued by an entity. Debt and equity play a key role in the analysis of an entity’s financial position, liquidity, and capital-raising capacity and is therefore a focus of users of the financial statements.

By the end of this course, participants should be able to:

  • recall types of debt and equity instruments commonly issued by entities
  • identify the proper accounting and reporting requirements for basic debt issuances under U.S. GAAP
  • recognize the appropriate accounting and reporting for extinguishments and modifications of debt under U.S. GAAP
  • identify the proper accounting and reporting requirements for basic equity issuances under U.S. GAAP
  • apply the appropriate accounting and reporting to common debt and equity issuances and subsequent transactions an entity typically would execute.

 

NOTE: For technical and/or regulatory updates, please subscribe to the Financial Reporting View for the latest insights on this topic.

Keywords: Debt and Equity, Debt, Equity, Financial Instruments, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is not mobile-compatible.


Level of Knowledge: Intermediate
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

This course covers the basic definitions of debt and equity securities and provides an overview of basic accounting and reporting issues surrounding the initial and subsequent recognition when these instruments are issued by an entity. Debt and equity play a key role in the analysis of an entity’s financial position, liquidity, and capital-raising capacity and is therefore a focus of users of the financial statements.

By the end of this course, participants should be able to:

  • recall types of debt and equity instruments commonly issued by entities
  • identify the proper accounting and reporting requirements for basic debt issuances under U.S. GAAP
  • recognize the appropriate accounting and reporting for extinguishments and modifications of debt under U.S. GAAP
  • identify the proper accounting and reporting requirements for basic equity issuances under U.S. GAAP
  • apply the appropriate accounting and reporting to common debt and equity issuances and subsequent transactions an entity typically would execute.

 

NOTE: For technical and/or regulatory updates, please subscribe to the Financial Reporting View for the latest insights on this topic.

Keywords: Debt and Equity, Debt, Equity, Financial Instruments, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is not mobile-compatible.


Level of Knowledge: Intermediate
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study
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