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Compilation and Review: GAAP Issues (Third Edition)
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Author: Steven C. Fustolo, CPA
Description:
Compilation and Review: GAAP Issues is part of the Compilation and Review series. This course reviews the preparation of statements that require limited or no disclosures as opposed to the comprehensive disclosures generally required under GAAP. It clarifies whether the country of origin should be identified in compilation or review reports, and discusses the precedence of accounting principles in the GAAP hierarchy. The course ends with a review of the language that should be used for entities electing to omit substantially all disclosures.
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Course Details:
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Price: $16.00
Field of Study: Auditing
Prerequisites: Basic knowledge of financial statement preparation
Level: Intermediate
Advanced Preparation: None
Course was last updated on: 01/20/10
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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 |
1.0 CPE |
| QAS |
1.0 CPE |
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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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