Financial Reporting Issues

Debt and Equity Investments

Course Overview
This course provides an overview of debt and equity investments with emphasis on the classification for accounting purposes. This course also addresses the initial and subsequent measurement requirements for these investments as well as considerations related to fair value. This course also provides information relating to required disclosures for these types of investments.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify measurement requirements for investments in debt and equity securities
  • Identify valuation techniques used to measure fair value including respective inputs
  • Recognize required disclosures related to debt and equity securities


Prerequisites/Advanced Preparation:

None

Speaker / Author:

John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

John and his wife Marge live in Medford, New Jersey.

Buy

Price (USD)

Standard: $24.95

Details

Course Code : 99FLE48

Release Date : 04/22/2019
Expire Date : 04/22/2021
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Financial Reporting Issues

Returning Subscribers

Login
- OR -
Login