The Financial Reporting e-course introduces you to the basic concepts and terminology that are needed to understand financial statements and regulatory capital requirements. The e-course focuses on financial reporting in Canada and the U.S., along with international standards alignment.
Section 1: Overview Section 2: The Setting, Conceptual Framework and Fair Value Section 3: International Financial Reporting Standards Section 4: Asset Reporting Section 5: CALM Section 6: U.S. GAAP Liabilities, DAC and Reinsurance Section 7: U.S. Statutory Liabilities and AOMR Section 8: Taxation-U.S. and Canada Section 9: Regulatory Risk-Based Capital Section 10: C3 Phase II and Activity and end-of-course test
After you complete this e-course, you should be able to:
The following books are referenced in the e-course. While these materials are not required, they're recommended to enhance the e-course learning experience:
7.50 SOA CPD