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Components of comprehensive income as described in ASC 220. Alternative reporting formats permitted under this pronouncement. Required disclosures. Change in components of other comprehensive income. Reclassification adjustments.
Objectives: Upon completion of this course participants will be able to:
- Explain the terms "comprehensive income" and "other comprehensive income".
- Describe the accepted reporting formats.
- Explain the required disclosures.
- Explain reporting requirements.
Instructional Delivery Method: Group Live
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting & Auditing
Pre-requisite: Basic accounting knowledge.
Advance Preparation: None
Date: June 13, 2018
Registration: 1:45pm – 2:30pm Seminar: 2:30pm - 5:30pm
Instructor: Luis A. Martínez Renta, CPA, Partner, Zayas, Morazzani & Company
Place: Club Rotario de Río Piedras (Map)
Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Cancelation, Refund and Complaint and other concerns’ Policies: For more information on administrative policies please contact our office at 787-622-0900 (CISEC) or “click”:
Registration, Cancellations and Refunds
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.
"Colegio de Contadores Públicos Autorizados de Puerto Rico is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org"
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