Kentucky Society of Certified Public Accountants

Overview

Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.

Prerequisites

None

Objectives

Identify the primary types of guarantees
Recognize the guarantees that are within the scope of ASC Topic 460
Identify the recognition, measurement, and subsequent measurement requirements of guarantees
Recognize key disclosure requirements for guarantees

Highlights

Overview of the accounting related to guarantees
Review of the reporting related to guarantees
Examination of the disclosure requirements related to guarantees

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Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

SUS0048

1 CPE Credits

Accounting: 1 Credits

Registration

Member Price:

$29

Non-member Price:

$49