23SS-0060: Surgent's Accounting for Guarantees (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
1 CPE (1 technical)
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Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.
Major subjects
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Overview of the accounting related to guarantees
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Review of the reporting related to guarantees
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Examination of the disclosure requirements related to guarantees
Learning objective(s)
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Identify the primary types of guarantees
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Recognize the guarantees that are within the scope of ASC Topic 460
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Identify the recognition, measurement, and subsequent measurement requirements of guarantees
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Recognize key disclosure requirements for guarantees
Who should take this program?
CPAs in need of an overview of the accounting, reporting, and disclosure requirements related to guarantees.
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