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Accounting and Reporting for Debt and Other Long-Term Liabilities

1718-150 11/09/2017
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Accounting and Reporting for Debt and Other Long-Term Liabilities

Definitions, characteristics and clasifications of liabilities. Disclosures. Liabilities be refinanced. Obligations and other types of debts. Debt restructuring. Contingencies. Auditing issues and workingpaper.

Note: This not a GAA field of study course.

Objectives: Upon completion of this course participants should be able to:

  1. Define and classify liabilities.
  2. Identify the necessary disclosures.
  3. Describe liabilities to be refined, obligations and contingency issues.
  4. Describe the applicable auditing steps.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: BBA with major in accounting including a course in auditing.

Advance Preparation: None

Level: Basic

Date: November 9, 2017

Registration: 12:45pm - 1:30pm                                Seminar: 1:30pm – 4:30pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

Place: Colegio de CPA, Capital Center Building I, Hato Rey

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.

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.


Accounting and Auditing 3.00

Precio General
$ 51.00