CPE & Event Catalog

Characteristics of useful accounting information. AIS and business processes. The data processing cycle. Types of fraud. The fraud triangle. Computer attacks. Fraud and theft detection. Control principles, and more.

Changes in accounting principle. Accounting for the change in accounting principle. Justifying a change in accounting principle. Change in accounting principle. Disclosures required for changes in accounting principles. Change in accounting estimate. Change in reporting entity. Accounting standards updates.

Financial statements, the Sarbanes Oxley act, and corporate governance. How to evaluate and improve a company's financial performance. Internal accounting applications for your company. Cost-volume-profit analysis, operating leverage, and discounting analysis. Capital budgeting. Assets management, financing techniques, and portfolio theory. Long-term debt and equity financing. Decision-making with forecasting. The evolving world of accounting.

Essentials of Accounting and Finance. Types of Cost Data and Cost Analysis. Contribution Analysis. Break-Even and Cost-Volume Profit Analysis. Cost Data Analysis. Forecasting Cash Needs and Budgeting. Cost Control and Variance Analysis. Financial Assets. Accounts Receivable and Credit, and more.

Accounting and financial reporting for cryptocurrency and other digital assets.

Common issues that may impact the proper presentation and disclosure of debt.

U.S. GAAP guidance. Scope criteria for crypto assets. Scope application examples. Recognition of crypto assets. Balance sheet. Income statement.

Art gallery revenue structure. Art collectors. Artist relations. The art gallery invoice. Sales tax. Artwork inventory. Art gallery expenses. Financial statements. Form 8300 filings. Art gallery metrics.

Accounting for bonds. The effective interest method. Bond interest expense. The bond covenant.

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.

Navigating the standard. Assets measured at amortized cost. Initial measurement. Judgments for estimation. Weighted-average remaining maturity method. Off-balance-sheet credit exposures. Subsequent measurement. Collateral-dependent financial assets.

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

Proper accounting for investments.

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.

Overview of income taxes. Change in tax status. Taxes related to undistributed earnings. Interim reporting. Income taxes presentation. Income taxes disclosure.

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