Breaking Down Key U.S. GAAP Standards and SEC Filing Requirements ON DEMAND

Overview

This course provides an overview of key U.S. GAAP accounting principles and SEC reporting requirements, focusing on topics that are important for financial reporting professionals. Participants will explore the presentation of financial statements, including the balance sheet, income statement, cash flow, discontinued operations, segment reporting, as well as Accounting Standards Updates, accounting estimates, accounting principle changes, and error corrections. Key U.S. GAAP areas such as revenue recognition, leasing, business combinations, goodwill, software (both internal use and resale), held-for-sale assets, loss contingencies, guarantees, derivatives, hedge accounting, blockchain, and crypto assets will be covered. This course also addresses important SEC Regulations, Form 8-K and Form 10-K requirements, as well as best practices related to MD&A and non-GAAP financial measures.

Highlights

Key U.S. GAAP accounting principles and SEC reporting requirements.

Prerequisites

None.

Designed For

CPAs, CFPs, CEOs, and other accounting managers.

Objectives

Recognize overall financial statement presentation requirements. Identify requirements for discontinued operations. Determine when certain balance sheet accounts can be offset. Identify presentation requirements for the income statement and comprehensive income. List the different methods used for statement of cash flow presentation. Differentiate between operating, financing, and investing activities in the statement of cash flows. Identify standard elements included within each FASB ASU, and more.

Preparation

None.

Notice

None.