- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to GAAP - Course 3 - Debt, Earnings per Share, Presentation of Financial Statements, and Receivables (GAPTG173)
Identify GAAP requirements and disclosures for debts/obligations, product financing arrangements, and troubled debt restructurings.
Determine the basic and diluted earnings per share and how each is calculated.
Determine the financial presentation of discontinued operations, going concern and the disposing of a component of an entity and how entities prepare financial statements according to the liquidation basis of accounting.
Identify the accounting and disclosure requirements related to receivables, including loan impairment and accounting for loan fees and costs.
Lesson 2—Earnings Per Share
Lesson 3—Presentation of Financial Statements