CPE & Event Catalog

Complex capital structures. Transaction dating. Investment accounts. Financial instruments. Financial statements.

Accounting for investments. Equity method. Nonprofit investment accounting. Investment controls and procedures.

Nature of a lease. Lease components. Initial direct cost. Lease consideration. Lease term. Initial measurement of lease payments. Subsequent measurement of lease payments. Types of leases. Asset and liability recognition. Initial measurement. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Fundamentals of lease accounting. The application of the lease standard. Other lease matters.

Types of legal disputes. Importance of accurate evaluation. Applicable U.S. GAAP guidance. Likelihood of litigation outcomes. Assessing the likelihood of litigation outcomes. Role of legal counsel. Asserted vs. Unasserted claims. Recognition and measurement of legal contingencies. Gain contingencies. Financial statement disclosures.

Accounting information. Introduction to accounting. Financial statements. Interpreting financial statements. Evaluation of responsibility centers. Overview of selected accounting standards. Sales and marketing decisions. Human resources decisions. Investment decisions. Acquisition decisions. Cost accounting tools and concepts. Target goals. Constraint analysis. Budgeting concepts. Budgetary control.

The essentials of merchandising operations. The merchandising flow of costs. Recording the purchase of merchandise. Recording the sale of merchandise. Accounting for gift cards. Accounting for warranties. Accounting for sales taxes. Closing adjustments.

Stages of certainty regarding minerals found. Special topics. Depreciation and amortization. Asset retirement obligations. Business combinations. Financial disclosures.

Contributions received. Financial statements.  disclosures. Contribution versus exchange. Conditional contributions. Contribution classification. Services received from personnel of an affiliate. Contributed nonfinancial assets.

Overview of the pension system. Pension accounting and reporting. Accounting for defined benefit plans. Measurement of plan assets. Measurement of cost and obligations. Recognition of liabilities and assets. Considerations for postretirement benefits. Reporting for defined benefit plans. Accounting and reporting for defined contribution plans.

U.S. GAAP guidance. Scope of R&D guidance. Disclosure requirements. R&D arrangements. Recognition of R&D arrangements. Subsequent measurement of R&D arrangements. Disclosure requirements.

Cash basis accounting vs. accrual basis accounting. Brokerage revenues. Brokerage expenses. Brokerage assets. Real estate brokerage reporting.

Reporting rules for government grants. Required disclosures for grants.

Factoring purposes. Factoring considerations. Applicable U.S. GAAP. Sale condition requirements. Legal isolation of the assets. True sale opinion. Right to pledge or exchange. Effective control. Factoring arrangements that qualify as a sale. Re-recognition events. Factoring arrangements not qualifying as a sale.

Characteristics of restaurants and bars. Inventory accounting. Accounting for fixed assets. Accounting for leases. Restaurant and bar revenues. Restaurant and bar expenses. Accounting for payroll. Restaurant and bars fraud. The Hubbart formula. Menu engineering.

Scope of ASC420. When to recognize a liability. One-time employee termination benefits. Contract termination costs. Facility closures and employee relocation. SEC guidance on presentation. SEC guidance on disclosures.

Overview of retirement benefits. Defined benefit plans. Defined contribution plans. Retirement benefit disclosures.

Types of ships. Revenue resources. Operating expenses. Ship owner departments. Accounting for financing of ship construction. Ship purchase commitments. Ship construction costs. Ship depreciation issues.

Internal use software. Internal use software accessed via a hosting arrangement. Website development costs. Software intended for sale. Software inventory. Accounting for costs to develop entertainment and educational software. Revenue recognition for software sales. Presentation issues. Disclosure issues.

Technological feasibility. Costs incurred after technological feasibility. Purchased software for resale. Funded software development arrangements. Amortization of capitalized costs. Impairment considerations. Future product enhancements. Financial statement presentation requirements. Disclosure requirements.