Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL, and Segments
Course Overview
This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP.  This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments.  Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).   

 
Learning Objectives
Upon completion of this course, you will be able to:
•    Identify disclosure requirements related to revenue from contracts with customers
•    Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
•    Identify disclosures related to business combination transactions
•    Recognize disclosure requirements based on the CECL standard
•    Differentiate between disclosures for reportable segments vs. entity-wide

Revision Date: 12/20/23

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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