Equity (ASC 505)
Learning objectives

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
National Registry of CPE Sponsors

A Becker Professional Education 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.nasbaregistry.org

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

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