Accounting and Reporting for Equity Instruments
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Description
In a previous course, we looked at the role debt and equity instruments play in helping companies finance their operations, as well as distinguishing debt from equity. In this CPE-eligible, eLearning course (0.5 CPE), we learn about the basic accounting and reporting issues related to the issuance and subsequent measurement of equity instruments within the scope of ASC 505 Equity.
This is the third course in our 4-part classification as debt or equity training series.
This course is included in the following collections:
Learning Objective
By the end of this course, you should be able to:
- Identify the proper accounting and reporting requirements for basic equity issuances under U.S. GAAP
Additional Information
| Last Updated | 10/01/2025 |
|---|---|
| CPE Credit | 0.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$70
ID: E-07YD7V
0h 30m


