After completing this course, the learner should be able to:
- Recognize the components of equity
- Identify professional guidance for the accounting and reporting of stock dividends and stock splits
- Recognize appropriate accounting implementation and disclosure for treasury stock transactions and stock repurchase programs
- Recognize what determines a spinoff transaction and a reverse spinoff, including the accounting required by that determination
- Identify International Financial Reporting Standards (IFRS) and country-specific guidance related to equity
Michael (“Mike”) Brown’s extensive experience confirms his presence as a leader in the accounting community—with a commitment for student success and a passion for teaching. For nearly 15 years, Mike has been a senior national instructor with Becker Professional Education. He has reached 167,000 individual students—just since February of 2019—in Becker’s CPA and CMA Review courses and countless more through his presentations at conferences, firms, universities and in the online community. Mike’s teaching is enhanced by his vast accounting experience in many industries, including manufacturing, financial, retail, real estate and service. In addition to the CPA Review, CMA Review and CPE courses he teaches at Becker, Mike is an adjunct professor in accounting at Franklin University. He also recently completed a term on the Beta Alpha Psi Board of Directors. Mike graduated from the University of Virginia with a Bachelor of Science in Commerce and a Master of Science in Accounting. He is a licensed CPA in the State of North Carolina, currently residing in Raleigh with his wife and two children.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823