EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
US GAAP NASBA‑Accredited Courses
For further details, contact
- ASC 350: Intangibles – Goodwill and Other
- ASC 326: Credit Losses
- ASC 480: Equity vs Liabilities
- ASC 310: Receivables
- ASC 810: Consolidated Financial Statements
- ASC 230: Statement of Cash Flows
- ASC 830: Foreign Currency Matters
- ASC 323: Investments – Equity Method and Joint Ventures
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.
Field of study: Accounting
CPE credits: 6.2
Duration: 3.77 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 ASC 810: Consolidated Financial Statements standard of US GAAP.
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 accounting for Consolidated Financial Statements under ASC 810, with a focus on the identification of entities that must be consolidated. This program utilizes practical examples and case studies from different industries to demonstrate the consolidation process and the elimination of intercompany transactions. It addresses the latest updates, implementation challenges and disclosure requirements, enabling participants to confidently apply ASC 810: Consolidated Financial Statements principles in their professional roles. The course also covers in-depth topics such as the variable interest entity model, the voting interest entity model and the recognition and presentation of noncontrolling interests in Consolidated Financial Statements.
Course coverage:
- Overview of ASC 810: Consolidated Financial Statements
- Variable interest entity (VIE) model and primary beneficiary determination
- Voting interest entity model and consolidation procedures
- Recognition, measurement and disclosure requirements for noncontrolling interests
Learning objectives:
- Recognize the principles that govern the determination of whether an entity must be consolidated under ASC 810.
- Distinguish between variable interest entities and voting interest entities and the consolidation model applicable to each.
- Apply the rules to identify the primary beneficiary of a variable interest entity and the conditions under which consolidation is required.
- Understand how to account for noncontrolling interests in Consolidated Financial Statements, including appropriate recognition and measurement.
- Comprehend the criteria used to determine if a reporting entity is the primary beneficiary of a variable interest entity, including the conditions under which consolidation must be reassessed.
Passing score: 70%
Validity of the course: One year from date of enrollment
Available from: March 2026
Available discount: Group discounts of 10% available for five or more participants
Last updated: March 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: The participants will have access to the program for a period of one year, starting from the date of enrolment.
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 on 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 above.
- Each participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact Ernst & Young Associates LLP-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 chandra.kargeti@in.ey.com. Escalation: neha.tuteja@in.ey.com
Refund policy
We do not offer refunds once participants have accessed any course materials. Course material includes videos, content, quizzes and assessments.
Course Fee
- INR 10,000 plus taxes for Indian participants
- USD 200 for participants outside India
Contact
For more information contact:
Field of study: Accounting
CPE credits: 2.6
Duration: 1.59 hours
Delivery method: QAS Self Study
Target audience: Students and working professionals who are seeking a detailed explanation along with industry relevant practical case studies of the ASC 230: Statement of Cash Flows standard of US GAAP.
Program Level: Basic
Pre-requisites: Not required
Advance preparation required: Not required
Program description: The objective of this course is to help participants understand accounting for the statement of cash flows under ASC 230, with a focus on classifying cash receipts and cash payments. Using practical examples and industry-specific case studies, the program demonstrates the preparation and presentation of a complete statement of cash flows. It also addresses recent updates, implementation challenges and disclosure requirements, enabling participants to confidently apply ASC 230 – Statement of Cash Flows principles in their professional roles. The course also covers in-depth topics such as the classification of operating, investing and financing activities, treatment of non-cash transactions, and the reconciliation of net income to net cash provided by operating activities.
Course coverage:
- Overview of ASC 230
- Classification of operating, investing and financing activities
- Direct method vs. indirect method of reporting
- Non-cash transactions and disclosure requirements
Learning objectives:
- Recognize the principles that govern the classification of cash flows into operating, investing, and financing activities under ASC 230.
- Distinguish between cash and non-cash transactions and understand the appropriate disclosure requirements for non-cash transactions.
- Apply the rules to classify specific cash receipts and cash payments, including those that may have characteristics of more than one category.
- Understand how to prepare and present the statement of cash flows, including the direct and indirect methods for reporting operating activities.
- Comprehend the criteria used to determine the appropriate classification of cash flows, such as foreign currency transactions.
Passing score: 70%
Validity of the course: One year from date of enrollment
Available from: March 2026
Available discount: Group discounts of 10% available for five or more participants
Last updated: March 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: The 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 on 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 by securing 70% or above.
- Each participant has the flexibility to make unlimited attempts to clear the assessment.
- Contact Ernst & Young Associates LLP-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 chandra.kargeti@in.ey.com. Escalation: neha.tuteja@in.ey.com
Refund policy
We do not offer refunds once the participants have accessed any course materials. Course material includes videos, content, quizzes and assessments.
Course Fee
- INR 8,000 plus taxes for Indian participants
- USD 175 for participants outside India
Contact
For more information contact:
Field of study: Accounting
CPE credits: 3.6
Duration: 2.22 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 ASC 830: Foreign Currency Matters standard of US GAAP.
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 accounting for Foreign Currency Matters under ASC 830, with a focus on the translation of foreign currency financial statements and the remeasurement of foreign currency transactions. This program utilizes practical examples and case studies from different industries to demonstrate the determination of functional currency and the translation process. It addresses the latest updates, implementation challenges and disclosure requirements, enabling participants to confidently apply ASC 830: Foreign Currency Matters principles in their professional roles. The course also covers in-depth topics such as the distinction between translation and remeasurement, the treatment of translation adjustments in other comprehensive income, and the recognition of foreign currency transaction gains and losses.
Course coverage:
- Overview of ASC 830: Foreign Currency Matters
- Determining functional currency and reporting currency
- Translation versus remeasurement using current rate and temporal methods
- Foreign currency transaction gains and losses and disclosure requirements
Learning objectives:
- Recognize the principles that govern the accounting for foreign currency transactions and the translation of foreign currency financial statements under ASC 830.
- Distinguish between the functional currency, the local currency and the reporting currency, and understand the criteria for determining an entity's functional currency.
- Apply the rules to translate foreign currency financial statements using the current rate method and to remeasure financial statements using the temporal method.
- Understand how to account for foreign currency transaction gains and losses and translation adjustments on the financial statements.
Passing score: 70%
Validity of the course: One year from the date of enrolment
Available from: March 2026
Available discount: Group discounts of 10% available for five or more participants
Last updated: March 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: The participants will have access to the program for a period of one year starting from the date of enrolment.
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 on 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 above.
- Each participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact Ernst & Young Associates LLP-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 chandra.kargeti@in.ey.com. Escalation: neha.tuteja@in.ey.com.
Refund policy: We do not offer refunds once the participants have accessed any course materials. Course material includes videos, content, quizzes and assessments.
Course Fee
- INR 8,000 plus taxes for Indian participants
- USD 175 for participants outside India
Contact
For more information contact:
Field of Study: Accounting
CPE Credits: 5.6
Duration: 3.32 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 ASC 323: Investments – Equity Method and Joint Ventures standard of US GAAP.
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 accounting for investments in equity instruments under ASC 323, with a focus on the equity method of accounting. This program utilizes practical examples and case studies from different industries to demonstrate the application of the equity method for investments in common stock and other equity instruments. It addresses the latest updates, implementation challenges, and disclosure requirements, ensuring participants can confidently apply ASC 323 – Investments – Equity Method and Joint Ventures principles in their professional roles. The course also covers in-depth topics such as the recognition of an investor's share of investee earnings or losses, the treatment of basis differences, and the presentation of equity method investments in financial statements.
Course Coverage:
- Overview of ASC 323
- Determining significant influence and scope of the equity method
- Equity method — recognition, measurement and basis differences
- Impairment, discontinuation and disclosure requirements
Learning Objectives:
- Recognize the principles that govern the application of the equity method of accounting under ASC 323.
- Distinguish between Securities accounted for under the equity method and those accounted for under other methods, based on the level of influence.
- Apply the rules to account for an investor's share of investee income or loss, dividends received, and changes in investee equity.
- Understand how to account for equity method Securities on the financial statements, including the appropriate recognition, measurement, and impairment assessment.
- Comprehend the criteria used to determine if the equity method is appropriate, including the conditions under which the equity method must be discontinued or resumed.
Passing Score: 70%
Validity of the course: 1 year from date of enrolment
Available from: March 2026
Available Discount: Group discounts of 10% available for 5 or more participation
Last Updated: March 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: The participants will have access to the program for a period of 1 year starting from the date of enrolment.
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 on 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 on securing 70% or above.
- Each Participant has the flexibility to take unlimited attempts to clear the assessment.
- Contact Ernst & Young Associates LLP-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 chandra.kargeti@in.ey.com. Escalation: neha.tuteja@in.ey.com
Refund Policy: We do not offer refunds once the participants have accessed any course materials. Course material includes videos, content, quizzes and assessments.
Course Fee
- INR 10,000 plus taxes for Indian participants
- USD 200 for participants outside India
Contact
For more information contact:
Frequently Asked Questions (FAQs)
Direct to your inbox
Stay up to date with our Editor's picks newsletter.