Accounting for COVID-19, CARES Act, and PPP #313722
Course Details, Learning Objectives, Table of Contents
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Course publication/revision date: This course was published on 11/4/2021.
The objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection Program (PPP) loans and forgiveness.
Topics include: Disclosures of risks and uncertainties; impairment issues related to goodwill and other long-lived assets; accounting for variable consideration revenue and onerous contracts; dealing with inventory costs and stock market investment losses; collectability of trade receivables; loan modification; dealing with business interruption insurance.
The course also discusses the accounting for PPP loans and forgiveness, and the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, and more.
Course, Credit, Sponsor Information
Open link (above): Course Details, Table of Contents, and Learning Objectives.
Subject Codes/Fields of Study: Accounting
Course Format Options
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Taking the Exam Online
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The exam may be started, stopped, then resumed at a later date.
The exam is "open book," it is not timed, and it may be retaken if not passed (no charge).
Results (correct, incorrect answers), and certificate appear once you pass the exam.
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