When do you recognize a transaction? When is it revealed in the financial statements? What is an up and running business? These were some of the questions that were revised during the training course Financial Information Standards A2: Basic Principles that govern our accounting profession. As part of the dynamics of our new on-line training program, our expositors Josue Camacho and Pedro Zuñiga held an on-line course interaction and presentation, accompanied by short quizzes and a final evaluation also online. For a little more than two hours, our expositors were guiding our group of participants from our firm, with a completely electronic methodology.