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\n[https://www.imanet.org/career-resources/nasba-cpe](https://www.imanet.org/career-resources/nasba-cpe)requirements?ssopc=1  \nBecker Select As of: 06/02/23  \n\n| \\# | Field of Study | Title | CPE Credit | Course Description | Expiration Date | Delivery Method |\n| --- | --- | --- | --- | --- | --- | --- |\n| 1 | Accounting | Accounting for Variable Interest Entities | 3.0 | This course will be an overview of:\u003Cbr>* U.S. GAAP requirements related to accounting and financial reporting for variable interest entities\u003Cbr>* Defining variable interest entities and primary beneficiaries\u003Cbr>* Quantitative and qualitative factors in determining when to consolidate anonvoting interest entity | 12/31/23 | QAS Self-Study |\n| 2 | Accounting | Accounting for Variable Interest Entities | 3.0 | This course will be an overview of:\u003Cbr>* U.S. GAAP requirements related to accounting and financial reporting for variable interest entities\u003Cbr>* Defining variable interest entities and primary beneficiaries\u003Cbr>* Quantitative and qualitative factors in determining when to consolidate anonvoting interest entity | 12/31/23 | QAS Self-Study |\n| 3 | Accounting | Accounting and Auditing for Going Concern | 2.0 | This course will be an overview of:\u003Cbr>* The various requirements related to going concern considerations for preparers under U.S. GAAP, IFRS, and Governmental GAAP. The recentchanges to the auditing standards regarding going concern. | 12/31/23 | QAS Self-Study |\n| 4 | Accounting | Accounting Changes and Error Corrections (ASC 250) | 2.0 | This course will be an overview of:\u003Cbr>* The definition of and scope of various types of accounting changes.\u003Cbr>* Economic motives, justification, and evaluation of changing accounting methods.\u003Cbr>* The primary considerations for error corrections.\u003Cbr>* Illustrated examples of how to apply FASB ASC 250—Accounting Changes and Error Corrections. | 01/31/24 | QAS Self-Study |\n\nIMA Subscription Course Listing  \nFor NASBA CPE Information and IMA Policies, please visit  \n[https://www.imanet.org/career-resources/nasba-cpe](https://www.imanet.org/career-resources/nasba-cpe)requirements?ssopc=1  \nBecker Select As of: 06/02/23  \n\n| \\# | Field of Study | Title | CPE Credit | Course Description | Expiration Date | Delivery Method |\n| --- | --- | --- | --- | --- | --- | --- |\n| 5 | Accounting | Accounting for Convertible Debt Instruments and Contracts in an Entity's Own Equity | 2.0 | This course will be an overview of:\u003Cbr>* The amendments to the guidance on accounting and disclosures for convertible instruments.\u003Cbr>* Changes to accounting for contracts in an entity’s own stock. | 11/30/23 | QAS Self-Study |\n| 6 | Accounting | Accounting for derivative financial instruments & hedging activities (ASC 815) | 2.5 | This course will be an overview of:\u003Cbr>* How to account for hedging and derivatives activities and ensure compliance with related accounting standards | 09/30/23 | QAS Self-Study |\n| 7 | Accounting | Accounting for Derivative Financial Instruments and Hedging Activities (ASC 815) | 2.5 | This course will be an overview of:\u003Cbr>* How to account for hedging and derivatives activities and ensure compliance with related accounting standards | 12/31/23 | QAS Self-Study |\n\nIMA Subscription Course Listing  \nFor NASBA CPE Information and IMA Policies, please visit  \n[https://www.imanet.org/career-resources/nasba-cpe](https://www.imanet.org/career-resources/nasba-cpe)requirements?ssopc=1  \nBecker Select As of: 06/02/23  \n\n| \\# | Field of Study | Title | CPE Credit | Course Description | Expiration Date | Delivery Method |\n| --- | --- | --- | --- | --- | --- | --- |\n| 8 | Accounting | Accounting for Equity Instruments | 2.0 | This course will be an overview of:\u003Cbr>* Accounting for equity securities and related ownership interests within the scope of ASC 321.\u003Cbr>* Applying the net asset value practical expedient for qualifying investments.\u003Cbr>*","cbCaieE8v5yzyt0i","https://ap.wps.com/l/cbCaieE8v5yzyt0i","pdf",1065655,111,"English","# Course listing overview\n## Accounting CPE course entries","[{\"question\":\"What does the Becker Select listing include for each course entry?\",\"answer\":\"Each course entry provides the field of study, course title, CPE credit value, course description, expiration date, and delivery method.\"},{\"question\":\"What delivery method is used for these courses?\",\"answer\":\"The listing uses QAS Self-Study as the delivery method for the shown course entries.\"},{\"question\":\"Which accounting topics are covered in the listed courses?\",\"answer\":\"The courses cover topics including variable interest entities, going concern, accounting changes and error corrections (ASC 250), convertible debt and equity contracts, derivatives and hedging (ASC 815), and equity instruments (ASC 321), among others.\"}]","Becker Select - Course Listing - CPE | PDF",1790404726,280]