CPE Catalog & Events

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.

Overview of LOOKUP Functions. VLOOKUP Function. VLOOKUP With IFERROR. Combining VLOOKUPS. VLOOKUP With Other Functions. Using VLOOKUP For Multiple Results. INDEX And MATCH.

Overview - Range Names and SERIES. Overview of OFFSET and COUNT Functions. Self Expand.

Main Provisions of the ASU. Assets Measured at Amortized Cost. Initial Measurement of Expected Losses. Subsequent Measurement of Expected Credit Losses. Financial Statement Disclosures. Available-for-Sale Debt Securities. Subsequent Measurement. Financial Statement Disclosures. Comparison to IFRS 9.

Economic Outlook for 2021-22. Resiliency in Recovery. Cybersecurity and Privacy. Global Economy Trade Wars, China, 5G, and US Global Preeminence Under Threat. Data Analytics, Transforming the Accounting Profession. Environmental (ESG) Reporting.

Economic, Business, and Reporting Issues. Five - Step Model. Construction Industry Guidance. Cyber Security Updates. Recent Accounting Standards. Current Issues Affecting the Profession. Preparation, Compilation, and Review Alert 2017. FASB Update. Auditing Standards Board Update.

Overview of New Functions. Dynamic Arrays. XLOOKUP. Overview- Text Functions. SWITCH. THE PLURALS.

Tax brackets. Tax credits. Deductions. Education credits. Business deductions and credits. Retirement plan contribution and phaseout limits. Gift and estate taxes. Virus Related Treasury and IRS notices and pronouncements. Families First Coronavirus Response Act paid leave requirements. Modified income tax filing and payment deadlines. CARES Act tax provisions.

What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key changes and explanations provided under the IRS proposed RMD regulations. The various responsibilities for interested parties. Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions. NEW How the IRS's interpretation drastically changes the way the 10-year rule works for certain beneficiaries.

ASU Definition. Where to Find ASUs. What's Included in ASUs. Main Provisions and How They Differ from Current U. S. GAAP. Transition Requirements. FASB Technical Agenda. Determining Applicability/Materiality. Evaluating Options. Assess Disclosures and Benchmark. Tacking, Updating, and Adopting.

Using Excel's Power Query feature to link data from almost any data source. Making data more useful by adding transformations in Power Query. How to use Power Query to streamline and enhance Excel-based reporting processes.

PivotTable basics. Row fields. Value fields. Column fields. Filter fields. Updating data. Groups and subtotals. Value formats.

New functions available in Excel 2016 and newer, including subscription-based Excel versions. How to collaborate more effectively in newer versions of Excel. The importance of Dynamic Arrays and related functions. The continued evolution of Power Query.

Financial Reporting. Private Company Council. FASB Mega Projects. Simplification Initiative. Impairment Accounting. Banking Relationships, Covenants and Waivers. Forgivable Loans. Accounting Issues. Audit Issues in Coronavirus Recovery.

Definition of Gift. Exclusions from the Gift Tax. Available Gift Tax Deductions. Filling Out Asset Schedules A through I. Completing Deduction Schedules J through U. Completing the Return.

Allocating Income 1040 vs. 1041. Administration Expenses 706 vs. 1041. Fiduciary Accounting vs. Taxable Income. Distributable Net Income. Separate Share Rule. IRC Section 691(c) Deduction. Grantor Trusts.

Auditor Reporting - AU - C 700 Series. Significant Changes to the Auditor's Report. Auditor Reporting - SAS No. 134. Illustrative Report. SAS 135, Omnibus Statement on Auditing Standards - 2019. SAS 141. Audit Evidence. Auditing Accounting Estimates and Related Disclosures (SAS No. 143). SAS 144.

UG Update Procurement and the Supplement. Prior Confusion and Thresholds. Micro-purchases. Small Purchases. Subrecipient Monitoring and Management. Indirect Cost Rate. Major Program Determination. High-Type B Programs. Direct and Material Compliance Requirements. Internal Controls. A Walk-Through of Part 6.

SEPP. Exceptions to Early Distribution Penalty. Fixed Annuitization Method. Notice 2002-62. Life Expectancy Tables. Private Letter Rulings. Planning Considerations.

Understanding major pieces of privacy-focused legislation. Examples of policies that may be necessary. Suggest strategies for implementing security and privacy policies.