FMN Accounting

FMN - 2018/April, Seg.4 - FASB's Conceptual Framework: Why You Should Be Concerned

Course Overview
Many financial managers believe that the Financial Accounting Standards Board’s conceptual framework of accounting principles does not have a direct impact on their work, because it is simply a type of internal guide that the Board uses to develop its guidance. Our cameras were on hand at the Emanuel Saxe Distinguished Lecture in Accounting at Baruch College, where FASB board member Christine Botosan emphasizes how the conceptual framework establishes those concepts that underlie financial reporting.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize what the conceptual framework is;
  • Identify the steps taken by the 1973 AICPA Trueblood Study Group;
  • List the Concept Statements that have been released by the FASB; and
  • Recognize the information users need to make resource allocations decisions.

Content Partner:

FMN online

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.


Prerequisites/Advanced Preparation:

Work experience in financial reporting or accounting, or an introductory course in accounting.

Speaker / Author:

FMN Online
SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS

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Price (USD)

Standard Rate: $69.90

Details

Course Code : FMN1251-FM

Release Date : 04/10/2018
Expire Date : 11/13/2019
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Overview
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

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