CPE & Event Catalog

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.

What is and is not internal use software? Stages of software development. Commencement of capitalization. Amortization. Internal use to external. Embedded software. Technological feasibility. Considerations with multiple modules. Allocation of indirect costs. Alternative future use. Software for resale disclosure requirements.

Stock compensation. Awards classified as equity. Awards classified as liabilities. Employee share purchase plans. Equity-based payments to non-employees. Additional stock-based compensation concepts. Impact on earnings per share. SEC's view of stock-based compensation. Stock-based compensation disclosures.

Financial accounting basics. Accounting cycle. Accounting transactions. Accounting equation. Accruals concept. Realization concept. Cash basis of accounting. Department of transportation fees. International registration plan tags. Heavy highway vehicle use tax, and more.

The chart of accounts. The purpose of financial statements. Cash basis vs. Accrual basis accounting. Billing and collection activities. Processing expense reports. Accounting for payroll transactions. Closing the books. Veterinary practice financial analysis. Cost control.

Regulatory structure. The chart of accounts. Vineyard equipment and costs. Winery equipment and costs. Depreciation. The depreciation of land. Profitability issues. Winery financial analysis.

Authoritative guidance. Different entities and requirements. Types of subsequent events. Recognized subsequent events. Non-recognized subsequent events. Identifying subsequent events. Potential controls. Audit considerations related to subsequent events.

Accounts payable best practices.

Invoice delivery and processing. Payment technologies. Regulatory issues affecting the payment process. Travel and entertainment. Master vendor file and the raft of new frauds focused on it. Staffing.

Often ignored best ap control practices. New best practices that tighten controls. When best practices are lacking. The master vendor file issues. New master vendor file control issue.

Invoice handling. Payments. Basic regulatory issues impacting AP. Fraud prevention. Unlocking hidden cash reserves.