Issuance of Debt and Equity Securities

Description

Debt and equity securities issued by entities are a critical component of an entity's financial position, liquidity, and capital-raising capacity. These instruments range in complexity and involve the consideration of various factors that are included in several topics of U.S. GAAP. In fact, many believe that classification of instruments as debt or equity is one of the hardest areas of all of U.S. GAAP! This issuance of debt and equity securities CPE course collection (eligible for 3.7 CPE) has you covered. It consists of four eLearning courses covering everything you need to know about classification and accounting for debt and equity investments issued by entities.

The first course in this issuance of debt and equity securities CPE course collection introduces you to debt and equity instruments issued by entities.

Subsequently, in the second eLearning course, you'll learn about the accounting for debt instruments issued by an entity in accordance with ASC 470 Debt.

After that, the third issuance of debt and equity securities CPE course covers accounting for equity instruments issued by an entity in accordance with ASC 505 Equity.

Finally, the fourth eLearning course covers the analysis of equity-linked instruments and whether they should be accounted for under ASC 480 or ASC 815, because they contain an embedded derivative - told you this stuff is hard! Topics covered include:

Introduction to equity-linked instruments
Consideration of ASC 480
Consideration of ASC 815 and instruments indexed to an entity's own stock
Consideration of ASC 815, including the requirements for equity classification

This issuance of debt and equity securities CPE collection includes both overview and advanced modules. Therefore, we designed this course to give you the tools you need to understand, assess, and report on the issuance of debt and equity securities by companies.

Start your debt vs. equity classification training today. Purchase these courses as a bundle and save over 35% off the list price!

Interested in group discounts for your team? Contact us today to learn more.

Get more and save with
Course Collections!

Additional Information

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.

$299