Financial Reporting Issues

Financial Instruments - Topics 825, 320, 321, and 326

This course provides an overview of the accounting and reporting requirements found in FASB Codification topics 825, 320, 321, and 326. Specifically, this course reviews debt and equity investments and financial asset credit losses.

Learning Objectives:

  • Identify key issues associated with the accounting and disclosure of financial instruments based on recent changes to U.S. GAAP.
  • Specifically, identify and describe the current accounting and disclosure requirements in Topics 825, 320, 321, and 326.


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 : 99FLE46-v2

Release Date : 03/11/2021
Expire Date : 03/31/2023
Credits :
CPE 1.00
QAS 1.00

Course Level : Basic
Length : 50min
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