What You’ll Learn!
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1. Impairment accounting using ASC 360
FREE PREVIEW -
Lesson Menu/Index
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2. Course overview
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3. Course Learning Objectives
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4. Welcome! Here are your course materials for download!
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5. Factors that drive impairments
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6. The background and rules for using ASC 360
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7. Calculating and recording impairments and regulatory assets for rate recovery
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8. Review questions - 1
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9. How an impairment is shown in the financial statements
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10. Review questions - 2
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11. Course Wrap-up
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12. ASC 360 Course evaluation
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13. ASC 360 Summary Exam for NASBA Certification!
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About this course
- 14 lessons
- 0.5 hours of video content
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What Our Students Say
Our students have grown their skills by taking our courses. Here are just a few of their stories.Frequently Asked Questions
Utility Accounting and Rates Specialists, LLC 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: NASBAregistry.org.
Utility Accounting and Rates Specialists, LLC 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: NASBAregistry.org.
Course Accreditation, Requirements, and Refund and Cancellation Policy
Program Level: Basic
Area of Study: Accounting-Technical
Delivery: QAS Self Study
Prerequisites: None
Advanced Preparation: None
CPE Credits: 1.00
Last Reviewed: 8.1.24
Access Period: 12 months
Exam Questions: 5
Passing Grade: 70%
Retakes: Unlimited