FMN Accounting  |  Format: Flash

Going Beyond Financial Statements in Providing Information

Course Overview
Capital market stakeholders, along with corporate executives, are finding it increasingly valuable to receive financial information on a wide variety of issues that have an impact on their businesses. According to Steven Mezzio, executive director of the Center for Excellence in Financial Reporting, and Richard Kravitz, editor-in-chief of The CPA Journal, there is a renewed demand for, as well as acceptance of, data on non-GAAP metrics in addition to up-to-date statistics on so-called integrated reporting.

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

  • Distinguish what information stakeholders want from the financial reporting data that shareholders want;
  • Identify the six stocks of value that comprise the capital model;
  • Explain why the U.S. lags behind other nations in terms of reporting on sustainability; and
  • Define what it means for a reporting standard to be "CURR."

    Catalog Number: FMN1267-FM
    CPE Credits: 0
    Author: FMN Online
    Advanced Preparation:
    Work experience in financial reporting or accounting, or an introductory course in accounting.
    Course Level: Update
    Field of Study: Accounting
    Content Partner: FMN Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Aug 10, 2018 / Mar 13, 2020