A Closer Look at Guarantees and Commitments under U.S. GAAP

A Closer Look at Guarantees and Commitments under U.S. GAAP
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Price: $19.99
Credits: 2.0
Prerequisite: None
Level: Intermediate
Model: KC110
Author: Kelen F. Camehl, CPA, MBA
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF


A Closer Look at Guarantees and Commitments under U.S. GAAP

Course Overview

This course provides an of the accounting for guarantees and commitments under U.S. GAAP. It begins with the principles for recognizing and disclosing guarantees and then expands to cover commitments, such as unused lines of credit, purchase obligations, and other off-balance sheet arrangements. Throughout, you'll gain practical insight into how these obligations affect financial reporting and the disclosure requirements for each.

Revision Date: NEW 10/6/25

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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