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FMN Ethics | Format:
When Can You Depart from Established Accounting Standards?
Course Overview
While the observance of accounting principles will generally result in financial statements that are correct, what happens when unusual circumstances occur that might produce misleading results? Ethics expert Bruce Pounder evaluates how recent revisions to the AICPA Code of Professional Conduct change your responsibility when there is a departure from established accounting principles.
Learning Objectives
Upon successful completion of this segment, you should be able to:
explain Rule 203 of the AICPA Code of Professional Conduct;
discuss the implications of revised Interpretation 203-1 and Interpretation 203-5;
describe Lehman Brothers' use of Repo 105;
understand the ethical obligations of CPAs in industry.
| Available For: $69.90 |
An annual subscription to FMN Online Subscription is also available for: $449.00 (tell me more) |
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| Catalog Number: |
FMN967-FM |
| Credits: |
2 NASBA / 2 QAS |
| Author: |
FMN Online
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Prerequisites/
Advanced Preparation: |
Work experience in a corporate staff position, or an introductory course in ethics |
| Course Level: |
Update |
| Field of Study: |
Regulatory Ethics |
| Content Partner: |
FMN Online |
| QAS: |
QAS Certified based on 50 minute hours. |
| Course Type: |
New Standards |
| Soft/Hardware Reqs.: |
» Adobe Acrobat® Reader for the .pdf files
» Adobe® Flash® Player 8 or higher
» 56k or Greater Internet Connection
» Modern DHTML Compatible Browser
» Ram: 256 MB minimum
» Sound card with speakers/headphones
» Windows or Mac OS
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| Release/Expiration Dates: |
May 10, 2012 / Dec 13, 2013 |
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Centers
