Course Information

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SEC Disclosures Checklists: Debt and Equity
Author: Liza Prossnitz

Description:

This course uses specific examples of actual SEC disclosures to help participants understand how to make these disclosures when appropriate. It describes the requirements of debt and guarantors of debt. Disclosure requirements for equity, equity-like instruments and equity issues are addressed, including requirements for:

  • Common stock
  • Nonredeemable preferred stock
  • Redeemable stock
  • Subordinated debt
  • Minority interests
  • Terminated S Corporations
  • Limited partnerships
  • Dividends
  • Income applicable to common stock
  • Stock subscriptions
  • Discounts on shares

Course Details:
Price:  $24.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  10/24/05
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Library:
Learning Center Core
Accounting and Audit

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 2.0 CPE
QAS 2.0 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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