Surgent's Accounting for Guarantees

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites
    • None

  • Vendor
    • Surgent McCoy CPE, LLC
  • Level
    • Overview
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.

  • Course Type: Download
  • Designed For

    CPAs in need of an overview of the accounting, reporting, and disclosure requirements related to guarantees.

    Objectives

    • Identify the primary types of guarantees
    • Recognize the guarantees that are within the scope of ASC Topic 460
    • Identify the recognition, measurement, and subsequent measurement requirements of guarantees
    • Recognize key disclosure requirements for guarantees

    Highlights

    • Overview of the accounting related to guarantees
    • Review of the reporting related to guarantees
    • Examination of the disclosure requirements related to guarantees

    Advanced Prep

    None

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