10 CPE Credit Hours

After completing this course, participants will be able to:

Apply ASC 805 to account for business combinations, including purchase price allocation, goodwill, and required disclosures.

Compare IFRS and U.S. GAAP, and evaluate transfer pricing and foreign currency impacts in global operations.

Implement revenue recognition, cost capitalization, and lease accounting principles specific to real estate and construction.

Apply industry-specific accounting methods, reserve estimation, and regulatory standards in oil and gas financial reporting.

Account for healthcare revenues, reimbursements, and compliance with industry-specific regulatory and reporting requirements.

Apply ASC 852 to account for bankruptcy-related transactions, reorganizations, and debt restructuring activities.

Classify, measure, and report financial instruments under ASC 825, including derivatives and hedge accounting.

Apply fund accounting and specialized reporting standards to ensure compliance and transparency in public and nonprofit sectors.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Accounting: 10 CPE credits

Published Date: 07/04/2025

Expiration/Review Date: 07/04/2026

Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 10 CPE credits.