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Comprehensive Income (ASC 220)
(AA-CI) (1617-142)

Components of comprehensive income. Alternative reporting formats and required disclosures. Components of "other comprehenvive income" and changes in this item. Common reclassification adjustments.

Objectives:

Upon completion of this course participants should be able to:
   1. Define "comprehensive income" and "other comprehensive income".
   2. Describe reporting formats.
   3. Mention examples of required disclosures.
   4. Mention examples of reclassification adjustments.

Instructional Delivery Method: Group Live

CPE Credits: 3

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting & Auditing

Pre-requisite: None

Advance Preparation: None

Level: Basic

Date: September 14, 2016

Registration: 2:15pm - 3:00pm                           Seminar: 3:00pm - 6:00pm

Instructor:
     Luis A. Martínez Renta, CPA, Partner, Zayas, Morazzani & Company

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $40                 Others $46

Additional Charges: Applications received after September 11, $8pp

General Information

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 whose membership fee is up to date at the time of registration.

To register:
   • Click here; or
   • Through “Calendario” at the CCPA-go mobile app.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918