FMN Accounting

FMN - 2018/November, Seg.3 - GAAP: Everything Old Is New Again

Course Overview
As the FASB Codification prepares to celebrate its tenth birthday, it is time to reflect on the major shift in the organization and presentation of U.S. GAAP over the past decade. Who better to conduct an assessment of the way in which preparers are implementing the standard setter's three recent blockbuster releases than our former longtime expert commentator: Norman Strauss, now Executive Professor in Residence at Baruch College.

Learning Objectives:

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

  • Define what the Accounting Standards Codification (ASC) is;
  • Identify the elements of the GAAP hierarchy;
  • Explain the core principle of the revenue recognition standard;
  • Distinguish between the treatment of leases under SFAS No. 13 and under ASU 2016-

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.

Price (USD)

Standard: $69.90


Course Code : FMN1278-FM

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

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