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Self-Study

Surgent's Accounting for Guarantees

Valid for one year from purchase date
Self-study - Downloadable PDF
1 CPE (1 technical)

Course code: 24SS-0062
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If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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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.

Major subjects

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

Learning 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

Who should take this program?

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

Pricing

Standard Member Fee $29.00
checkmark Standard Nonmember Fee $29.00
Our records indicate you are a nonmember. If you register, you will be charged $29.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

More program information

Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (1.0)
Level Overview
Format Self-study - Downloadable PDF
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. None
Advance
prep
None

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