CPE Catalog & Events

The acquisition method. Financial statement disclosures and business combination. Business combination achieved in stages. Reverse acquisitions. Private company alternative. Asset acquisition vs. Business combination.

Financial statement translation. Foreign currency transactions. Other foreign currency topics.

Scope of ASC Topic 460. Guarantees within scop. Guarantees outside of scope. Recognition scope exception. Measurement of guarantees. Noncontingent part of a guarantee. Contingent part of a guarantee. Consideration of transactions within the scope of ASC Topic 326-20. Recognition of guarantees. Subsequent measurement. Guarantees within the scope of ASC Topic 326-20. Guarantee disclosures. Loss contingencies. Guarantor's obligations. Product warranties. SEC filer examples.

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. Asset and liability recognition. Initial measurement. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Nonprofit GAAP. Common accounting errors. Risk management.

Contributions received. Financial statements. Disclosures. Contribution versus exchange. Conditional contributions. Contribution classification. Services received from personnel of an affiliate. Contributed nonfinancial assets.

What is and is not internal use software? Scope of internal-use software guidance. Hosting arrangements. Stages of software development. Commencement of capitalization. Amortization - cloud-based arrangements. Balance sheets. Statement of cash flows.

Technological feasibility. Costs incurred after technological feasibility. Production costs. Inventory costs. Purchased software for resale. Funded software development arrangements. Amortization of capitalized costs.

Productivity. Learning curve. Building rapport.

Business structure of the practice. Practice management. Marketing. Technology. Licensing and regulatory requirements. Personal financial planning process.

New functions in Excel such as TEXTJOIN, IFS, and SWITCH. Working with CUBE functions and Data Models. Extracting data from PivotTables with the GETPIVOTDATA function. Summarizing data with the SUBTOTAL and AGGREGATE functions. Creating reports using EOMONTH, INDIRECT, and SUMIFS. Working with Excel's primary date-oriented functions.

Foundation concepts. Case studies.

Exchanging and working with QuickBooks data. Advanced reporting issues. Managing inventory with QuickBooks.

Trust or will (probate estate). Revocable trust. Administrative trust. 65-day election. Fiduciary income tax return.

Overview of third-party add-on solutions. Review add-ons for both traditional desktop and small business products. Shortfalls of specific add-on solutions. Strengths and weaknesses of various solutions.

Analytical procedures. Critical thinking.

Anti-fraud protocols. Fraud ethics. Fraud policy. Small business fraud prevention.

Asset protection. Trusts. Divorce.

Generally Accepted Audit Standards (GAAS). Key Audit Standards. Audit Documentation - Tips. Risk Assessment Procedures (RAP). Directional Risk - GAAP. Internal Control Framework. Internal Control - Best Practices. Internal Control Deficiencies Evaluation. Substantive Analytics - Tips. Audit Considerations.