Accounting for Investments
Field of Study:
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.
- Identify the differences between a single-step income statement and a multiple-step income statement.
- Recognize key items of the income statements and how they should be reported.
- Determine the requirements for unusual or infrequent income.
- Recognize requirements when reporting discontinued operations
- Recognize how stock option compensation plans affect the income statement.
- Compute earnings per share in a simple and complex capital structures.
- Recognize the ASC 220 requirements for comprehensive income.
Basic to Intermediate
Type of delivery method:
Recommended CPE credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
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