This course shows the accountant how to deal with the unique aspects of accounting and finance in a publicly-held business. These issues are significantly different from those encountered in a private company, so this course can be crucial for the accountant who is making the transition from private to public companies. Topics covered include earnings per share, segment reporting, and Staff Accounting Bulletins, as well as quarterly and annual reporting to the SEC. In addition, the course addresses initial public offerings, registration statements, and selling shares under various SEC exemptions.
Public Company Environment. Earnings per Share Reporting. Segment Reporting. Interim Reporting. Stock Issuances Accounting. Debt Accounting. Staff Accounting Bulletins. Annual and Quarterly Reporting. Form 8-K Reporting. Insider Securities Reporting. Non-GAAP Reporting. Fedwire Payments. Initial Public Offering. Reverse Merger. Registration Statements. Regulation A Stock Sales. Sale of Unregistered Securities. Jumpstart Our Business Startups Act. Sale of Unregistered Securities - Rule 144. Rule 10b5-1 Stock Sales. Closing Books. Accounting and Finance Controls
CPAs, CFOs, controllers, financial professionals, and auditors.
Cite the activities that the SEC oversees, and the disclosures that it is most careful in reviewing. Specify the adjustments required to calculate diluted earnings per share. Identify the methods used to determine which segments of a business are reportable. Describe the process used to report segment information. State assumptions of the integral view and those made by users of it. Identify effects of applying the discrete view of interim reporting. Recognize the accounting to be used for stock options and employee share purchase plans. Identify the method used to value the components of a convertible security, and more.
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $404.00
Member Price $351.00