CPE & Event Catalog

The nature of commercial fishing operations. Record keeping. Payroll issues. Capital construction fund. Cash basis vs. Accrual basis accounting. The break-even point. Government reports. Form 1099-Misc. Form 8300.

The unique aspects of accounting in the construction industry.

Relationship to ASC 606. Scope of ASC 340-40. Costs of obtaining a contract. Costs to fulfill a contract. Amortization of costs. Impairment considerations.

Navigating the standard. Assets measured at amortized cost. Initial measurement. Factors to adjust historical. Collective basis evaluation. Judgments for estimation. Weighted-average remaining maturity method. Off-balance-sheet credit exposures. Subsequent measurement. Collateral-dependent financial asset.

The nature of cryptocurrency. What is cryptocurrency? Cryptocurrency exchanges. Cryptocurrency miner revenues and costs. Investing in cryptocurrency. Accounting for cryptocurrency.

Derivative instruments. Financial statement presentations.

Digital assets. Financial assets. Ownership vs. access. Digital estate planning. Identity theft and hacking.

Basic earnings per share. Diluted earnings per share. Treasury stock and reverse treasury stock methods. Two-class method. Master limited partnerships. Presentation and disclosure of earnings per share. Non-GAAP disclosures

Understanding the proper accounting for and reporting of investments.

Authoritative guidance. Scope of ASC 420. When to recognize a liability. One-time employee termination benefits. Contract termination costs. Facility closures and employee relocation. Measurement requirements. One-time employee termination benefits. Contract termination costs. Changes in estimates. Removing the liability. Disclosure requirements.

U.S. GAAP guidance. Interest capitalization. Repairs and maintenance vs. Capital improvements. Impairment testing. Held for sale assets. Held for sale criteria. Asset abandonment. Sales of PP&E. Disclosure requirements

Financial statement translation. Foreign currency transactions. Other foreign currency topics.

Types of shipment. Accounting for freight-in. Accounting for freight-out. Analysis of freight-in charges. Controls over freight.

Accounting for guarantees. Direct guarantees vs. indirect guarantees. The guaranteed party. Warranties. Examples of pertinent sec filings.

Overview of hedge funds. Net asset value. Accounting for the portfolio. Accounting for investor transactions. Bank accounts. Hedge fund reporting.

General impacts from held for sale accounting. Held for sale criteria. Active program to locate buyer. Significant changes to plan of sale is unlikely. Timing of held for sale classification. Measurement of held for sale assets.

Realty associations. Common property. Cira cash. Marketable securities. Cira deposits. Leased assets. Liability accounting. Disclosure topics.

Overview of ASC 740. Tax position assessment. Temporary differences. Recognition and measurement. Acquired temporary differences. Intraperiod tax allocation. Income taxes in interim periods. Financial statement presentation and disclosure. Transactions directly between a taxpayer and a government. Separate financial statements of a subsidiary. Inter-period tax allocation. Dividends on restricted stock and options. Property taxes. U.S. GAAP vs. IFRS.

Goodwill. Goodwill amortization. Non-goodwill intangible assets. Internal use software. Website development costs. Patents. Intangible disclosures.

Inventory. Periodic and perpetual inventory systems. Inventory record accuracy. Inventory counting and reconciliation. Estimating ending inventory. Inventory cost layering. Standard costing inventory. Job costing. Process costing. Overhead allocation. Obsolete inventory. Lower of cost or market rule, and more.