Features of equity instruments are only limited by the imagination of their issuers. Accordingly, accounting for equity instruments can be very complex.
DESIGNED FOR
Small and medium-sized practicing CPAs and their staffs, who are engaged in attest engagements
BENEFITS
- Recall key guidance related to accounting for common stock and dividends
- Identify the accounting treatment for various features of preferred stock
- Account for treasury stock transactions
- Identify the impact of recently issued ASUs concerning equity accounting
HIGHLIGHTS
- Accounting for common stock transactions
- Accounting for dividends
- Accounting for preferred stock
- Treasury stock transactions
COURSE LEVEL
Intermediate
ADVANCE PREPARATION
None