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US GAAP NASBA‑Accredited Courses
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- ASC 350: Intangibles – Goodwill and Other
- ASC 326: Credit Losses
- ASC 480: Equity vs Liabilities
- ASC 310: Receivables
NASBA field of study: Accounting
CPE credits: 1.6
Duration: 1.3 hours
Delivery method: QAS self-study
Target audience: Students and professionals who seek a detailed explanation along with industry-relevant practical case studies of the Intangibles standard under US GAAP (ASC 350)
Program level: Basic
Pre-requisites: Not required
Advance preparation required: Not required
Program description: The objective of the course is to enable participants to master complex areas such as goodwill impairment testing, indefinite-lived intangible asset evaluation, and the amortization of finite-lived intangible assets through practical examples and case studies across various industries. The course addresses the latest updates, implementation challenges, and disclosure requirements, enabling participants to confidently apply ASC 350 principles in their professional roles. ASC 350: Intangibles —Goodwill and Other — also covers in-depth topics such as the identification of intangible assets, impairment indicators and the impact of business combinations on intangible assets.
Course coverage:
- Scope and Objective of ASC 350
- Initial recognition and measurement of Intangibles
- Intangibles acquired in a Business Combination
- Defensive Intangible Assets
- Useful life and Subsequent measurement
Learning objectives:
- Understand the scope and objective of ASC 350 and recognize the principles governing the accounting for intangible assets and goodwill.
- Identify the initial recognition and measurement criteria for intangible assets, including both internally developed and acquired intangibles.
- Distinguish the accounting treatment for intangible assets acquired in a business combination, including the allocation of purchase price and recognition of goodwill.
- Explain the concept of defensive intangible assets and describe how they are accounted for under ASC 350.
- Determine the useful life of intangible assets and apply the subsequent measurement requirements, including amortization and impairment testing.
Passing score: 70%
Validity of the course: August 2025 - October 2030
Available from: August 2025
Available discount: A 10% group discount is available for five or more participants
Last updated: January 2026
Program registration: To register for the program, please visit www.eyvirtualacademy.com and click on Add to Cart
Program access: Participants will have access to the program for a period of one year, starting from the date of enrollment
Special notice:
- Ernst & Young Associates LLP-India is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority over the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.nasbaregistry.org.
- CPE credits will be awarded upon successful completion of the content and passing the exam with a score of 70% or more.
- Each participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact EY India (askeyexpert@in.ey.com) for assistance.
Complaint policy
For any content-related query, you may write to askeyexpert@in.ey.com. For any complaints, you may connect with komal.singh2@in.ey.com. Escalations may be directed to neha.tuteja@in.ey.com.
Refund policy
We do not offer refunds once participants have accessed any course materials, including videos, content, quizzes and assessments.
NASBA field of study: Accounting
CPE credits: 2.8
Duration: 2.3 hours
Delivery method: QAS self-study
Target audience: Students and professionals who are seeking a detailed explanation, along with industry-relevant practical case studies of the Credit Losses standard under US GAAP (ASC 326)
Program level: Basic
Pre-requisites: Not required
Advance preparation required: Not required
Program description: The objective of the course is to enable participants to comprehend the Current Expected Credit Losses (CECL) model, focusing on its application to various financial instruments such as loans, debt securities and trade receivables. This program utilizes practical examples and case studies from different industries to demonstrate the estimation of credit losses over the lifetime of a financial asset. It addresses the latest updates, implementation challenges and disclosure requirements, enabling participants to confidently apply ASC 326: Financial Instruments — Credit Losses principles in their professional roles. The course also covers in-depth topics such as the measurement of expected credit losses, the impact on different types of financial assets, and the recognition and presentation of credit losses in the financial statements.
Course coverage:
- Introduction to the Current Expected Credit Losses (CECL) model
- Scope of ASC 326
- ASC 326-20 for Instruments measures at amortized cost
- ASC 326-30 Debt Securities classified as Available for Sale
- Purchased Credit Impaired Assets and Model for beneficial interests in securitized financial assets
Learning objectives:
- Understand the scope and objective of ASC 326 and recognize the principles governing the accounting for credit losses on financial instruments.
- Identify the financial instruments subject to the Current Expected Credit Losses (CECL) model, including loans, debt securities and trade receivables.
- Explain the key components of the CECL model, including the estimation of expected credit losses over the contractual term of a financial asset.
- Distinguish between the different measurement methodologies for estimating credit losses, such as the discounted cash flow method and the vintage analysis approach.
- Apply the subsequent measurement requirements for credit losses, including the recognition of an allowance for credit losses and the impact on the financial statements.
- Determine the necessary disclosures for credit losses, enabling compliance with ASC 326 reporting requirements.
Passing score: 70%
Validity of the course: August 2025 - October 2030
Available from: August 2025
Available discount: A 10% group discount is available for five or more participants
Last updated: January 2026
Program registration: To register for the program, please visit www.eyvirtualacademy.com
and click on Add to Cart
Program access: Participants will have access to the program for a period of one year, starting
from the date of enrollment
Special notice:
Ernst & Young Associates LLP-India is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy will have the final authority over the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.nasbaregistry.org.
CPE credits will be awarded upon successful completion of the content and passing the exam with a score of 70% or more.
Each participant has the flexibility to take unlimited attempts to clear the assessment.
Contact EY India (askeyexpert@in.ey.com) for assistance.
Complaint policy
For any content-related query, you may write to askeyexpert@in.ey.com. For any complaints, you may connect with komal.singh2@in.ey.com. Escalations may be directed to neha.tuteja@in.ey.com.
Refund policy
We do not offer refunds once participants have accessed any course materials, including videos, content, quizzes and assessments.
NASBA field of study: Accounting
CPE credits: 2.8
Duration: 2.3 hours
Delivery method: QAS self-study
Target audience: Students and professionals who are seeking a detailed explanation, along with industry-relevant practical case studies of the Equities vs Liabilities standard under US GAAP (ASC 480)
Program level: Basic
Pre-requisites: Not required
Advance preparation required: Not required
Program description: The objective of the course is to enable participants to comprehend accounting for distinguishing liabilities from equity, with a focus on instruments that have characteristics of both. This program utilizes practical examples and case studies from different industries to demonstrate the classification and measurement of these complex financial instruments. It addresses the latest updates, implementation challenges, and disclosure requirements, enabling participants to confidently apply ASC 480: Equities vs Liabilities principles in their professional roles. The course also covers in-depth topics, such as the classification of mandatorily redeemable financial instruments, obligations to repurchase an entity's own equity shares, and the recognition and presentation of these instruments in the financial statements.
Course coverage:
- Overview of ASC 480
- Summary of the five steps model
- Identification of all freestanding financial instruments
- Allocation of Proceeds
Learning objectives:
- Recognize the principles that govern the classification of certain financial instruments as either liabilities or equity.
- Distinguish between various instruments, such as mandatorily redeemable financial instruments, obligations to repurchase an issuer's equity shares, and certain instruments that may be settled in the issuer's equity shares.
- Apply the rules to classify instruments, such as those that obligate the issuer to transfer cash or other assets, and those that give the holder the right to demand cash or other assets.
- Understand how to account for classified instruments in the financial statements, including the appropriate recognition and measurement for those classified as liabilities.
- Comprehend the criteria used to determine whether an instrument, regardless of its legal form, should be classified as a liability. This includes understanding the conditions under which an instrument is considered a mandatorily redeemable financial instrument.
Passing score: 70%
Validity of the course: August 2025 - October 2030
Available from: August 2025
Available discount: A 10% group discount is available for five or more participants
Last updated: January 2026
Program registration: To register for the program, please visit www.eyvirtualacademy.com and click on Add to Cart to register for the program
Program access: Participants will have access to the program for a period of one year, starting from the date of enrollment
Special notice:
- Ernst & Young Associates LLP-India is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority over the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.nasbaregistry.org.
- CPE credits will be awarded upon successful completion of the content and passing the exam with a score of 70% or more.
- Each participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact EY India (askeyexpert@in.ey.com) for assistance.
Complaint policy
For any content-related query, you may write to askeyexpert@in.ey.com. For any complaints, you may connect with komal.singh2@in.ey.com. Escalations may be directed to neha.tuteja@in.ey.com.
Refund policy
We do not offer refunds once participants have accessed any course materials, including videos, content, quizzes and assessments.
NASBA field of study: Accounting
CPE credits: 2.8
Duration: 2.3 hours
Delivery method: QAS self-study
Target audience: Students and professionals who are seeking a detailed explanation, along with industry-relevant practical case studies, of the Accounting for Loans and Other Receivables standard of US GAAP (ASC 310)
Program Level: Basic
Pre-Requisites: Not required
Advance preparation required: Not required
Program description: The objective of the course ASC 310: Receivables is to enable participants to master complex areas such as the recognition, measurement, and impairment of receivables through practical examples and industry-specific case studies. The course addresses the latest updates, including the classification of Loans and other Receivables, Initial and Subsequent Measurement, transfers between categories, challenges in estimating credit losses and disclosure requirements, enabling participants to confidently apply the ASC 310 principles in their professional roles.
Course coverage:
- Definitions
- Types of loans
- Classification of loans and other Receivables
- Initial and Subsequent Measurement
- Troubled debt restructuring
Learning objectives:
- Understand the scope and objective of ASC 310 and recognize the principles governing accounting for receivables, including loans and trade receivables.
- Identify the initial recognition and measurement criteria applicable to various types of receivables, including those acquired in business combinations or originated by the entity.
- Explain the application of the Current Expected Credit Loss (CECL) model, including estimation techniques and inputs for measuring expected credit losses.
- Distinguish between different types of loan modifications, including troubled debt restructurings (TDRs) and understand their accounting implications.
- Apply the subsequent measurement requirements for receivables, including interest income recognition, nonaccrual accounting, impairment evaluation and disclosure obligations.
Passing score: 70%
Validity of the course: August 2025 - October 2030
Available from: August 2025
Available discount: A 10% group discount is available for five or more participants
Last updated: January 2026
Program registration: To register for the program, please visit www.eyvirtualacademy.com and click on “Add to Cart”
Program access: Participants will have access to the program for a period of one year, starting from the date of enrollment
Special notice:
- Ernst & Young Associates LLP-India is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority over the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.nasbaregistry.org.
- CPE credits will be awarded upon successful completion of the content and passing the exam with a score of 70% or more.
- Each participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact EY India (askeyexpert@in.ey.com) for assistance.
Complaint policy
For any content-related queries, you may write to askeyexpert@in.ey.com. For any complaints, you may connect with komal.singh2@in.ey.com. Escalations may be directed to neha.tuteja@in.ey.com.
Refund policy
We do not offer refunds once participants have accessed any course materials, including videos, content, quizzes and assessments.
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