CPE & Event Catalog

Deductible interest and debt. Allocation of deductible interest. Home mortgage interest. Taxable interest. Installment sales. Repossession. Debt cancellation and foreclosure. Equity participation debt. Foreign interest withholding. Bad debts.

Dealing with missing or illegible receipts. Dealing with the laggards. Dealing with approved reimbursement requests for items outside the policy or inappropriate items. Steps to reduce the number of questionable requests for reimbursement. Dealing with employees using cards deceitfully for personal gain. Dealing with employee misuse of company card. Dealing with personal items on expense reports. Strategies to combat inappropriate expense reimbursement requests. How employees cheat on their expense reports.

Deductible interest and debt. Allocation of deductible interest. Taxable interest. Installment sales. Debt cancellation and foreclosure. Bad debts.

Critical issues affecting the decedent.

U. S. GAAP susceptible to deceptive accounting. Asset manipulation techniques. Liability manipulation techniques. Hiding pension obligations. Reclassifying liabilities. Misclassifying debt as equity.

U. S. GAAP susceptible to deceptive accounting. Enron and WorldCom. Revenue recognition manipulation techniques. Channel stuffing. Capitalizing expenses. Misclassifying expenses.

Basic marital tax matters. Transfers incident to divorce. Alimony and child support. Selected marital tax issues outside of divorce.

Types of derivatives. Hedging vs. speculation. Derivative markets. Risk management.

Maintaining productivity during unassigned time. Typical constructive feedback comments for staff auditors. Setting professional development goals to become a star performer. Case studies related to difficult scenarios typically encountered by staff accountants. Managing time and assigned tasks. Tips for audit professionals for both short- and long-term success.

Held for sale criteria. Management commitment to a sale. FASB implementation guidance. Impacts from held for sale classification. Measuring held for sale assets. Fair value and costs to sell. Depreciation impacts. Changes to the plan of sale.

Revenue and earnings manipulation. Non-recurring items. Detecting improper use of non-recurring items. Overstating deferred revenue. Common mistakes in deferred revenue. Intentional mistakes in deferred revenue. Detecting intentional misstatements in deferred revenue. Backdating transactions. Detecting backdating, and more.

Project planning considerations. The disaster recovery planning process. Project termination. When to develop a plan. Business impact analysis. The risk analysis. Risk layers. Recovery strategy formulation, and more.

Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset-backed securities. Regulation FD. Financial statements and exhibits.

Risks and uncertainties. Scope of disclosures. Nature of operations. Illustrative examples from ASC topic 275. Illustrative examples from public business entities.

Divorce transfers and settlements. Selected asset divisions.

Tax cuts and jobs act. Filing status. Innocent spouse issues.

Lease definition. Is there an identified asset? Consideration of substitution rights. Right to substantially all of the economic benefits. Right to control use of the asset. Decision-making rights. Final determination. Short-term lease exception. Determining whether a contract contains a lease.

The tax implication of flipping a dwelling.

E-commerce phenomenon. Technology advances. Cyber threats and security strategies.

Earned income credit rules. Due diligence requirements. EIC disallowance.