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FASB No. 150: Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity (Second Edition)
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Author: Steven C. Fustolo
Description:
FASB No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity was issued in May 2003. This course will review the impact of this standard, including the categories of financial instruments subject to the FASB No. 150 rules. It will also review the rules for entities with mandatorily redeemable shares and transition rules for implementing FASB No. 150.
Topics covered include:
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Three categories of financial instruments subject to FASB No. 150
- Rules for presentation
- Measurement of initial and subsequent liability
- Earnings per share
- Disclosures required by FASB No. 150
- Determining fair value
- Third party concerns and violations of debt covenants
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Course Details:
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Price: $45.00
Field of Study: Accounting
Prerequisites: Basic understanding of accounting for financial instruments
Level: Intermediate
Advanced Preparation: None
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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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This course has not been preapproved for continuing education credit.
Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.
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