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Comprehensive Income
(AA-CI) (1718-388)

Components of comprehensive income as described in ASC 220. Alternative reporting formats permitted under this pronouncement. Required disclosures. Change in components of other comprehensive income. Reclassification adjustments.


Upon completion of this course participants will be able to:
   1. Explain the terms "comprehensive income" and "other comprehensive income".
   2. Describe the accepted reporting formats.
   3. Explain the required disclosures.
   4. Explain reporting requirements.

Instructional Delivery Method: Group Live

CPE Credits: 3

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting & Auditing

Pre-requisite: Basic accounting knowledge.

Advance Preparation: None

Level: Basic

Date: June 13, 2018

Registration: 1:45pm – 2:30pm                                Seminar: 2:30pm - 5:30pm

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

Place: Club Rotario de Río Piedras

Cost: CPA & Foundation Members $44                 Others $50

Additional Charges: Applications received after June 9, $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 who at the time of registration do not owe debts to the Colegio.

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

Este correo fue enviado a knieves@colegiocpa.com
Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918