CPE & Event Catalog

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.

Contract costs. Disclosures. Construction contractors.

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

Introduction to derivatives and hedging. Forwards futures. Swaps. Options.

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.

Introduction to teams. Team development. Team management. Team decision making. Dispersed teams.

Understand digital note taking products. Implementing best practices for note taking. Enhancing note taking efficiency.

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.

The need for divestitures. The spin-off option. The asset trade. Transition service agreements. Accounting issues. Human resources issues. IT issues. Marketing issues. Supply chain issues.

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.

Dashboard mockup. Chart overview. Creating charts. Chart basics. In-cell charts. Linking charts and cells. Camera tool. Sparklines. Creating mini charts. Dynamic charts.