Earn Credit With the Accounting CPE Webinar Library

Why Attend This Course?
International Financial Reporting Standards (IFRS) represents the international alternative to U.S. Generally Accepted Accounting Principles (GAAP). Most of the world already communicates with investors and stakeholders about corporate financial performance in the language of IFRS. The International Accounting Standards Board (IASB) and their U.S. equivalent, the Financial Accounting Standards Board (FASB), have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the sets of standards as possible. This course provides an introductory overview of International Financial Reporting Standards including discussions of the IASB structure and its standard-setting process and major differences that exist between U.S. GAAP and IFRS.

Objective(s)
Participants will be able to:

• Identify and describe the IASB vs. the FASB structure and the differences in their standard setting processes
• Identify the various major differences between IFRS and U.S. GAAP standards
• Identify the differences in financial reporting between IFRS and U.S. GAAP

Prerequisites/Advanced Preparation: None

Why Attend This Course?
International Financial Reporting Standards (IFRS) represents the international alternative to U.S. Generally Accepted Accounting Principles (GAAP). Most of the world already communicates with investors and stakeholders about corporate financial performance in the language of IFRS. The International Accounting Standards Board (IASB) and their U.S. equivalent, the Financial Accounting Standards Board (FASB), have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the sets of standards as possible. This course provides a review of the differences in significant standards between IFRS and U.S. GAAP.
Designed For...
CPAs, accountants, and other finance professionals.

Objective(s)
Participants will be able to:

• Identify and describe significant current standards and topical areas most relevant for financial reporting and disclosure

Prerequisites/Advanced Preparation: None

Why Attend This Course?
This course provides an overview of cryptocurrency basics and use cases. Learn the latest trends in crypto applications and the current state of accounting applications of cryptocurrency. It will cover the appropriate accounting for cryptocurrency and address some of the challenges in accounting for cryptocurrency.
Designed For...
CPAs, accountants, and other financial professionals interested in learning more about cryptocurrency accounting.

Objective(s)
Participants will be able to:

• Identify the various forms of cryptocurrency
• Give examples of cryptocurrency use cases
• Point out the latest trends in cryptocurrency applications
• Account for cryptocurrency

Prerequisites/Advanced Preparation: None

Why Attend This Course?
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.
Designed For...
Active licensed CPAs in public practice or industry. Inactive licensed CPAs desiring to resume an active status.

Objective(s)
Participants will be able to:

• 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: None

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.

Prerequisites/Advanced Preparation: None

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