CPE & Event Catalog

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.

Realty associations. Common property. CIRA cash. Marketable securities. Cira deposits. Leased assets. Liability accounting. Disclosure topics.

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

Overview of ASC 740. Tax position assessment. Temporary differences. Recognition and measurement. Acquired temporary differences. Intraperiod tax allocation. Income taxes in interim periods. Financial statement presentation and disclosure. Transactions directly between a taxpayer and a government. Separate financial statements of a subsidiary. Inter-period tax allocation. Dividends on restricted stock and options. Property taxes. U. S. GAAP vs. IFRS.

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

Inventory. Periodic and perpetual inventory systems. Inventory record accuracy. Inventory counting and reconciliation. Estimating ending inventory. Inventory cost layering. Standard costing inventory. Job costing, and more.

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, and more.

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.

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. Other matters.