CPE & Event Catalog

Presentation of financial statements. Liquidation basis of accounting. Income statement. Sections of the statement of cash flows. Notes to financial statements.

Financial planning. Critical issues in managing wealth. Annuities to create a distribute wealth. Long-term care insurance to protect wealth. Facilitating wealth transfer. Wealth accumulation and protection. Income tax planning.

How the PCC is reshaping financial standards and streamlining processes.

Adopting GAAP alternatives.

Private equity in accounting. Challenges in mergers and acquisitions.

Private foundation excise taxes, generally Form 990-PF, including mandatory e-filing requirements. The fair market value of the foundation's assets. Income distribution requirements. Self-dealing and transactions with disqualified persons. Foreign grant-making and grant-making to private foundations and non-charitable entities in the U.S. Excess business holdings. Program-related investments. Unrelated business income tax.

Professional skepticism.

Overview of project accounting. Project, pricing, billing and revenue. Project costs. Project cost management. Interest capitalization. Additional project accounting topics. Project controls. Project measurements.

Overview of project management. Project initiation. Project selection. Project phases. Project planning. Trade-off analysis. Change control. Project procurement management. Team development.

Overview of project management. Planning and controlling projects. Project management concepts and process. Using the work breakdown structure to plan a project. Project scheduling. Project control and evaluation. Project control using earned value analysis. Life-cycle costing and target costing. Economic feasibility study for a capital investment project. Managing project risks. Project communication and documentation.

Capital gains. Home sales. Foreclosure and repossession. Involuntary conversions. At-risk limits.

The fiduciary nature of property management. Chart of accounts. Basis of accounting. Sample entries. Ordinary repairs and capital expenditures. Property management financial reports. The rental ledger. Common interest realty associations. Essential property management measurements.

The ideal landlord skill set. Landlord location. Tenant location. Property profitability. Lease duration. Identify the target market. Prepare the property. Advertising options. The initial contact. Scheduling issues for showings, and more.

Definition and importance. Key terminology. Common types of cyber threats. Cyber threats specific to finance professionals. Impact of cybersecurity breaches on financial institutions. Best practices and tools. Best practices for safeguarding financial data.

Public company environment. Earnings per share reporting. Segment reporting. Interim reporting. Stock issuances accounting. Debt accounting, and more.

Public utility accounting issues. Asset and liability accounts. Income and expense accounts. Capital asset accounting. Materials and supplies inventory. Payroll accounting. Utility rate design.

Purchasing controls. The genesis of accounting controls. The nature of risk. Fraud triggers. Purchasing concepts. Additional accounting policies.

The purchasing function. Purchasing processes. Procurement cards. Supplier selection. Supplier management. Competitive bidding. Supplier negotiations. Contract management. Inventory management issues, and more.

Timely insights into the most consequential federal tax developments emerging this year.

Plan conditions. IRC. Designated Roth accounts. Required Minimum Distributions (RMDs). RMDs from Qualified Plan. Lump sum distributions. Tax withholding on distributions. Rollover issues.