Introduction to Debt and Equity Issuances
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Description
While not always in the spotlight, it is important to understand the ways in which an entity supports and finances its operations. In this CPE-eligible, eLearning course (0.2 CPE), you learn about the definition of debt and equity instruments, as well as the role these instruments play with respect to financing. We also discuss the common types and characteristics of such instruments. We hope you join us as we explore the wonders of instruments within scope of ASC 470 Debt and ASC 505 Equity!
This is the first 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:
- Recall types of debt and and equity instruments commonly issued by entities
Additional Information
| Last Updated | 10/01/2025 |
|---|---|
| CPE Credit | 0.2 |
| Field of Study | Accounting |
| Instructional Delivery Method | Nano Learning |
| 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. |
$35
0h 15m


