Course Information

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Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity (Third Edition)
Author: Steven C. Fustolo, CPA

Description:
This course reviews the classification of certain financial instruments that have characteristics of both liabilities and equity.

It was prepared to provide a review of FASB ASC Topic 480, Distinguishing Liabilities from Equity.

More specifically, upon course completion, you will be able to:

  • Describe the new rules for financial instruments with characteristics of both liabilities and equity
  • Identify categories of financial instruments that are subject to the FASB ASC Topic 480 rules
  • Identify the rules for entities with mandatorily redeemable shares
  • Determine the entities that are subject to FASB ASC Topic 480
  • List ways to avoid FASB ASC Topic 480

Course Details:
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  Basic understanding of accounting for financial instruments
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  04/05/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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