Accounting CPE Individual Courses

Whether you are looking to brush up on hot industry topics or develop your soft skills, we have an option to fit your needs.

Courses include the following: 

  • Range of topics
  • State-specific ethics courses 
  • Industry-leading experts teaching topics relevant to your needs or interests
  • 365 days of unlimited access
  • Unlimited exam retakes
  • Immediate results with instant exam scoring for self-study courses
  • Immediate printable certificates available for all self-study courses
  • No exam is required for webinars
  • All certificates are stored on your student account for future access

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Cultural Awareness in Business

Behavioral Ethics
$60.00
SKILL LEVEL:
Basic
DELIVERY TYPE:
Group Internet Based
FIELD OF STUDY:
Behavioral Ethics
2
The 21 st century has ushered in the era of the global marketplace. Technology has rapidly accelerated our capacity to work in a multi-national environment. Understanding the individual and business climate of professionals in the United States is central to any overseas initiative. This course provides learners with vital knowledge and best practices when conducting business in the US.

Learning Objectives

  • Apply best practices in conducting business globally 
Prerequisites/Advanced Preparation: None

Professional Ethics for CPAs

Miscellaneous
$60.00
SKILL LEVEL:
Basic
DELIVERY TYPE:
Group Internet Based
FIELD OF STUDY:
Regulatory Ethics
4

The AICPA's Professional Ethics Executive Committee (PEEC) clarified, revised, and codified the AICPA Code of Professional Conduct in 2014. There have been many changes since then. In this program, we will use the Code as our basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and non-authoritative guidance issued by PEEC will be discussed.

Learning Objectives:

  • Describe the revised AICPA Code of Professional Conduct, along with recent changes
  • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
  • Describe AICPA Code of Professional Conduct rules applicable to all members, as well as rules applicable to members in public practice and members in business
  • Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name

Prerequisites/Advanced Preparation: Basic knowledge of professional ethics rules and regulations

Monthly Tax Chat

Miscellaneous
$25.00
SKILL LEVEL:
Update
DELIVERY TYPE:
Group Internet Based
FIELD OF STUDY:
Taxes
1

Do you need to know the latest regulations, but life is too busy for you to keep up? If so, then this course is for you! This fast-paced course covers the latest developments in federal taxation with emphasis on real-world applications. The emphasis on current issues, planning, and strategy make this course too good to miss! The course will include and offer guidance on other issues such as recently passed legislation and much more.

This course is designed for:

Accountants in public practice and corporate tax departments who want an up-to-the minute review of recent tax developments delivered in plain English.

Learning Objectives:

  • Detail most recent changes in tax guidance and laws
  • Translate changes in tax guidance and laws to financial statements and tax forms as well as in advising clients, if applicable

Prerequisites/Advanced Preparation: None

SEC Top Focus Areas: Non-GAAP Financial Measures

SEC Reporting
$30.00
SKILL LEVEL:
Basic
DELIVERY TYPE:
Group Internet Based
FIELD OF STUDY:
Accounting
1

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that a company’s financial statements remain GAAP compliant and are not misleading.

Learning Objectives

  • Distinguish between a GAAP and a non-GAAP financial measure
  • Recognize examples of different types of non-GAAP financial measures
  • Identify SEC guidance applicable to types of non-GAAP financial measures
  • Recognize disclosures within the scope of Regulation G and Regulation S-K
Prerequisites/Advanced Preparation: None

10-K and The Search for Meaning

Financial Reporting Issues
$24.95

This course provides an overview of key financial and non-financial information and impacts with respect to intangible value. Specifically, this includes a discussion of the 10-K and whether or not it provides a factual narrative of the health, welfare, and well-being of a corporation. This course also provides an overview of the various types of capital as well as supply chains risks and how these risks can be appropriately managed.

Learning Objectives:

  • Recognize key information and impacts of intangible value.
  • Differentiate between various types of capital.
  • Recognize types of supply chain risk and strategies to address these risks.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Richard Kravitz, CPA, MBA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    31 Commonly-Used Worst Practices in Accounts Payable and Better Alternatives

    Accounting Processing Best Practice
    $49.90

    Accounts Payable Departments today are still employing a number of questionable practices. In fact, noted accounts payable expert Mary Schaeffer has documented 177 worst practices. In this course, she describes in detail 31 of the commonly-used worst practices in accounts payable, explaining why she considers them worst practices. She breaks the worst practices into "sins of commission" and "sins of omission." In addition, she offers better alternative practices for organizations to utilize.

    After completing this course, the course participant should be able to:

    • Recognize why worst practices in AP matter.
    • Identify AP sins of commission.
    • List AP sins of omission.
    • Develop travel and entertainment best practices.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    A Controller's Guide to Assessing the Risk of Your Organization: Coverages and Exclusions for Basic Business Policies

    CFO/Controller Best Practices
    $49.90

    Part of being a CFO or Controller is protecting the assets of the organization and managing risk. While many financial leaders feel comfortable with the strategic aspect of this task, finding the right insurance coverages can leave one feeling out of their element. This course will focus on three common business policies – the package policy, the business & property policy, and the cyber policy. Through case studies and illustrative examples, we will explore what these policies cover, as well as what they don’t cover. We will also discuss how to have more productive conversations with outside insurance brokers.

    Learning Objectives:

    • Identify the basic parts of a P&C insurance policy
    • Recognize the basic approach to building an insurance program for a company
    • State the coverages and exclusions for commercial package, building & property, and cyber insurance policies
    • Identify techniques to building a better partnership with outside insurance brokers
    Prerequisites/Advanced Preparation: Basic knowledge of risk management
    Speaker/Author: David R. Peters, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Management Services
    2

    A Framework for Effective Business Presentations

    Effective Communication Skills
    $24.95

    The goal of this program is to help you better understand how to make effective presentations and conduct effective question-and-answer (Q&A) sessions.

    Learning Objectives:

    • Identify various ways to manage speaking anxiety while planning and preparing presentations, while delivering presentations, and while conducting Q&A sessions.
    • Recognize the basic elements of effective business presentations ranging from matching the subject matter with the audience and choosing the right visual aids to communicating confidently and persuasively.
    • Identify the presentation process steps ranging from planning and preparing presentations to evaluating presentations and Q&A sessions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    A History of Investing and a Look Ahead

    Miscellaneous
    $62.38

    You hear it all the time. Financial products are becoming more complex. Diversification has changed. Our approach to investing has changed. What does all this mean? In this course, we will explore how investment theory has changed over time from Markowitz to Factor Investing. Using examples and practical applications, we will talk about how our modern notions of portfolio building have developed throughout history.

    Learning Objectives:

    • Identify the contributions of Harry Markowitz to Modern Portfolio Theory
    • Recognize how the concept of diversification has changed over time
    • Distinguish between the major factor investing models
    Prerequisites/Advanced Preparation: None
    Speaker/Author: David R. Peters, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    2

    A Practical Guide to Mergers and Acquisitions (Updated)

    Business Validation
    $74.85

    This program discusses all facets of mergers and acquisitions (M&As) including deciding on terms, key factors to consider, pros and cons, types of arrangements, evaluative criteria, valuation methods, financial effects of the merger, holding companies, takeover bids, SEC filing requirements, accounting and reporting requirements for business combinations, and financial analysis of combinations. Also addressed is emergence of corporate development officers (CDOs).

    Learning Objectives:

    • Identify the characteristics of mergers and the different types of mergers.
    • Recognize the benefits of mergers and why certain companies may choose an acquisition strategy.
    • Recognize the definition of due diligence when considering a merger.
    • Understand how different mergers may affect taxation and financial results.
    • Recognize antitrust guidelines used to determine whether certain mergers would be challenged by the Department of Justice.
    • Identify factors relevant to the stock acquisition of another company.
    • Recognize Securities and Exchange Commission (SEC) rules regarding mergers.
    • Identify advantages of different methods of financing a merger.
    • Recognize different defensive measures used by target companies.
    • Identify different approaches and techniques for merger valuation.
    Prerequisites/Advanced Preparation: Basic Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    A Status Report on the Global Accounting Profession: Issues and Controversies v1.1

    IFRS
    $24.95
    Both near and far, accounting practitioners would be quick to agree that regulatory ethics is the bedrock of our profession.  But where to begin?  Countless regulatory agencies exist, each with its own rules and standards.  During this session, will examine each of the regulatory bodies that practitioners should be mindful of, along with overarching standards pronounced by each agency.  Additionally, we’ll address changes to the current CPA licensure model and global business ethics trends.

    Learning Objectives:
    • Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
    • Identify prevailing global trends in business ethics.
    • Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
    • Recall various ethical standards pronounced by select rule-making bodies.
    IMPORTANT: This course, previously titled "Thinking Agile: How to Use Agile Principles in Business Leadership," has been republished on our current course platform. Please be aware that the content is the same, with only minor updates. If you have already received credit for this course, you cannot receive credit again.

    Prerequisites/Advanced Preparation: None

    Author/Speaker: Frank Castillo
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    AICPA Ethics (Updated - 2)

    AICPA Ethics Series
    $99.80

    This course is designed to satisfy the 4-hour ethics CPE requirement in most state jurisdictions. This ethics program will satisfy jurisdiction CPE requirements that are not state specific for a 4-hour regulatory ethics program based on the AICPA Code of Professional Conduct generally effective for periods after December 15, 2014. It addresses Ethics Code requirements for all members, members in public practice, members in business, and other members.

    Learning Objectives:

    • Recognize the major points of the AICPA Code of Professional Conduct.
    • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members.
    • Define the AICPA Code of Professional Conduct rules applicable to all members as well as rules applicable to members in public practice and members in business.
    • Identify the AICPA's Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Accountant's Guide to Accounting and Financial Management (Updated - 2)

    Financial Statement Analysis
    $99.80

    This course is designed for accountants seeking an overview of financial accounting concepts. Topics include: The Sarbanes-Oxley Act, uses and analysis of financial statements, financial performance and financial forecasting and cash budgeting. The goals of this course are fourfold:

    • It provides an understanding and working knowledge of the fundamentals of financial decision making and strategy that can be put to practical application in day-to-day jobs of accountants and managers.
    • It also concentrates on providing a working vocabulary for communication.
    • It uses examples and illustrations, with emphasis on the practical application of financial concepts, tools, and methodology.
    • It also includes guidelines, rules of thumb, diagrams, graphs, and tables to aid your comprehension of the subjects discussed.

    Important: This course, "Accountant's Guide to Accounting & Financial Management v3.0" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:
    After completing this course, participants should be able to:

    • Identify the objectives of managerial finance.
    • Distinguish between profit maximization and stockholder wealth maximization.
    • Recognize factors that affect the value of a firm.
    • Recognize the role of financial managers.
    • Recognize the various legal forms of business organization.
    • Identify the basic financial statements used by a firm.
    • Recognize how the balance sheet portrays a company's financial position.
    • Identify the components of a statement of cash flows.
    • Recognize how footnote disclosures are used, and requirements for segment reporting.
    • Recognize reporting requirements of the Sarbanes-Oxley 404.
    • Identify which factors are used in evaluating a firm's stock.
    • Recognize a comprehensive set of financial ratios and how to interpret them.
    • Recognize how ROI can be enhanced by management.
    • Identify the basic components of the Du Pont formula and how it can be used for profit improvement.
    • Recognize steps in projecting financial needs by using the percent-of-sales method.
    • Identify major steps in preparing the master budget.
    • Recognize how the cash budget can be used to more effectively conduct financial management.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Steve Spafford
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    4

    Accountant's Guide to Capital Budgeting v3.0

    Capital Budgeting
    $99.80

    Financial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the world's capital markets. Many financial markets have been in existence for hundreds of years; however, the modern era has brought along many new innovations such as securitization and the derivatives market. This series of courses, Financial Markets Parts 1, 2, 3, and 4, provides an introductory overview of the world's largest financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This series reviews the various types of financial risk that impact these markets, as well as the economic variables that influence market activity (such as interest rates and monetary policy).

    Learning Objectives:
    After completing this course, participants should be able to:

    • Translate direct and indirect foreign exchange quotes.
    • Recognize the economic factors that influence foreign exchange rates.
    • Identify the differences between foreign exchange spot and forward contracts.
    • Recognize how arbitrage profits are earned in foreign exchange markets.
    • Identify the various types of risk that impact financial markets.
    • Recognize the types of instruments traded in derivatives markets.
    • Identify the unique characteristics of forwards, futures, swaps and options.
    Prerequisites/Advanced Preparation: None Speaker / Author: Michael J. Walker
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    Accountant's Guide to Computers and Information Technology: Part 1 v4.0

    Communication Networks
    $49.90

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 1 of this series, practical and efficient use of computer technology is highlighted. Popular accounting, compliance, taxes, audit, write-up, forecasting and statistical, budgeting and planning, project management, activity-based accounting (ABC) software are explained. Finally, the importance of information security and data protection is discussed. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Identify components of an accounting information system.
    • Recognize characteristics of accounting, compliance, tax, and audit software.
    • Recognize the purpose of extensible business reporting language (XBRL).
    • Recognize the function of Activity-Based Costing (ABC) systems.
    • Identify the value of managerial software and cash management software.
    • Identify the steps in managing computer security.
    • Recognize failure points for a computer system.
    • Recognize appropriate protective steps for software modification.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    2

    Accountant's Guide to Computers and Information Technology: Part 2 v4.0

    Communication Networks
    $74.85

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 2 of this series, the importance of databases, client-server computing, and cloud computing are discussed, with an emphasis on security issues. The course also teaches you how to make lease-purchase decisions and analyze and evaluate information technology (IT) investments. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Recognize the technical advantages of cloud computing.
    • Identify business benefits from cloud computing.
    • Identify protective steps for network environments.
    • Identify responsibilities for accountants on a database management system.
    • Recognize database types and terminology.
    • Recognize several capital budgeting techniques.
    • Recognize the effect of taxes and Modified Accelerated Cost - Recovery Systems (MACRS) on capital budgeting decisions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    4

    Accounting Changes and Error Corrections

    Financial Reporting Issues
    $49.90

    This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity's financial statements. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

    Learning Objectives:

    • List the different types of accounting changes and how they affect an entity's financial statements
    • Differentiate between the requirements for the different types of accounting changes
    • Identify the steps involved in the required assessment for a correction of an error
    • Differentiate between the iron curtain and rollover methods for quantifying a correction of an error
    • Recognize the different types of restatements required as a result of accounting changes.
    • /ul> Prerequisites/Advanced Preparation: None
      Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting Principle Changes

    Financial Reporting Issues
    $24.95

    This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

    Learning Objectives:

    • List the different types of accounting changes and how they affect an entity's financial statements
    • Differentiate between the requirements for the different types of accounting changes
    • Identify disclosure requirements related to changes in accounting principles
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting and Reporting for Defined Contribution Plans

    Financial Reporting Issues
    $24.95

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation−Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 962 Plan Accounting−Defined Contribution Pension Plans address the plan accounting standards for defined benefit plans and defined contribution plans respectively. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Distinguish between defined benefit and defined contribution plans
    • Identify the way to evaluate plan assets
    • Identify the components of pension expense
    • Recognize the reporting requirements for defined contribution pension plans
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Defined Benefit Plans

    Financial Reporting Issues
    $49.90

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation-Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 960 Plan Accounting-Defined Benefit Pension Plans address the plan accounting standards for defined benefit plans. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Identify the way to evaluate plan assets.
    • Recognize various measures of pension obligations.
    • Identify the components of pension expense.
    • Recognize the pension assets (overfunded plan) and pension liabilities (unfunded plan).
    • Recognize the reporting requirements for defined benefit pension plans.
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Derivatives v2.0

    Financial Accounting Issues
    $49.90

    A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. The derivatives and hedging guidance codified in ASC 815, Derivative Instruments and Hedging Activities is considered as one of the challenging areas in GAAP due to its extensiveness and complexity. This course provides an accountant-friendly overview of derivative instruments and hedge accounting. It discusses derivatives, including the definition of a derivative, scope exceptions to ASC 815, types of risks, accounting requirements, and guidance on embedded derivatives. It addresses the requirements for applying hedge accounting and the specific requirements for fair value hedges, cash flow hedges, and net investment hedges. It also discusses the presentation and disclosure requirements. Finally, the course identifies special situations such as servicing of financial assets and mortgage servicing rights.

    Learning Objectives:

    • Identify the attributes of conventional and derivative financial instruments.
    • Recognize the criteria to qualify for hedge accounting.
    • Identify the accounting requirements for different derivatives and the related disclosure requirements.
    Prerequisites/Advanced Preparation: GAAP Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Advanced
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Foreign Currency (Updated 2017)

    Financial Reporting Issues
    $49.90

    In today's modern economy, the growth of foreign operations is continuing upward and the number of companies with foreign operations has expanded. For example, a company often operates in different economic and currency environments to stay competitive in the global marketplace. Thus, it must have a process for reporting foreign currency balances to address several financial reporting issues, such as determining functional currencies, accounting for foreign currency transactions, and translating its foreign entity's financial statements. ASC 830 Foreign Currency Matters provides guidance for transactions denominated in a foreign currency, and for operations undertaken in a foreign currency environment. This course covers key aspects of the guidance and includes specific examples to illustrate its application. Relevant references to and excerpts from ASC 830 are discussed throughout the course.

    Learning Objectives:

  • Recognize key areas of guidance in ASC 830 Foreign Currency Matters
  • Prerequisites/Advanced Preparation: Basic Knowledge of Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Guarantees

    Financial Reporting Issues
    $24.95

    Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.

    Learning Objectives:

    • Identify the primary types of guarantees
    • Recognize the guarantees that are within the scope of ASC Topic 460
    • Identify the recognition, measurement, and subsequent measurement requirements of guarantees
    • Recognize key disclosure requirements for guarantees
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Held for Sale Assets

    Miscellaneous
    $49.90

    This course provides an overview of the accounting for held for sale assets with a particular focus on the criteria that must be met for held for sale classification. This course also addresses considerations around the timing of held for sale classification, how held for sale assets are measured and presented, as well as how changes to a planned sale impact the measurement and presentation of held for sale assets. This course concludes with a brief discussion of the disclosure requirements related to held for sale assets.

    Learning Objectives:

    • Identify the types of assets within the scope of held for sale accounting
    • List the specific criteria that must be met for an asset to be classified as held for sale
    • Recognize the accounting and reporting impacts from held for sale classification
    • Identify disclosure requirements for held for sale assets
    • Prerequisites/Advanced Preparation: None

    Speaker/Author: Kelen F. Camehl, CPA, MBA

    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Income Taxes (Updated)

    Financial Accounting Issues
    $24.95

    For many accountants, the topic of accounting for income taxes remains one of the most complex subjects within the profession. In this course, we look at the recording of current tax based on a corporation's taxable income and deferred taxes which are recorded on the basis of differences in assets and liabilities that will "reverse" in the future. We review ASC 740, providing illustrative cases as well as a discussion of disclosure requirements. Finally, we examine the uncertain tax position process with examples and a review of corresponding disclosure requirements.

    Learning Objectives:

  • Define deferred taxes.
  • Identify practice problems associated with accounting for income taxes.
  • Recognize the steps in deferred tax methodology.
  • Recognize ASC 740 disclosure requirements.
  • Determine accounting for uncertainty in income taxes.
  • Identify the disclosure requirements for uncertain tax positions.
  • Recognize the practical considerations involved with uncertain tax positions.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Software Sales

    Financial Reporting Issues
    $37.43

    This course provides an overview of the accounting for the costs of software to be sold, leased, or marketed. The accounting, reporting, and disclosure requirements related to this type of software is prescribed by ASC Topic 985-20. This course primarily addresses the concept of technological feasibility and how this impacts the cost classification of software development costs. The course also addresses the respective presentation and disclosure requirements.

    Learning Objectives:

    • Distinguish between the different areas of U.S. GAAP related to software
    • Recognize software that is within the scope of ASC Topic 985-20
    • Identify how software costs are recorded prior to and after establishing technological feasibility
    • Recognize how amortization is recorded for capitalized software costs
    • Identify general disclosure requirements related to software for resale
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1.5

    Accounting for Software – Internal Use and External Sales

    Financial Accounting Issues
    $62.38

    This course provides an overview of the accounting for the costs of software to be sold, leased, or marketed. The accounting, reporting, and disclosure requirements related to this type of software is prescribed by ASC Topic 985-20. This course primarily addresses the concept of technological feasibility and how this impacts the cost classification of software development costs. The course also addresses the respective presentation and disclosure requirements.

    Learning Objectives:

    • Distinguish between the different areas of U.S. GAAP related to software
    • Recognize software that is within the scope of ASC Topic 985-20
    • Identify how software costs are recorded prior to and after establishing technological feasibility
    • Recognize how amortization is recorded for capitalized software costs
    • Identify general disclosure requirements related to software for resale
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview