Current Developments in Accounting and Financial ReportingCode: 20-CDEV

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379
 pages

 

Objective: To discuss a variety of new developments related to accounting and financial reporting.
The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating and outlining rules related to new and proposed pronouncements.   Level: Update


After reading the Section I course material, you will be able to:

Identify some of the 12 recommended principles for the Comprehensive Business Reporting Model

Recall the definition of free cash flow

Recognize some of the key ratios used to analyze working capital

Identify some of the symptoms of inefficiently managed working capital

Identify some of the key differences in the clawback provisions found in Sarbanes-Oxley and Dodd-Frank

Recognize one of the characteristics of a multi-employer pension plan

Identify some of the key benefits and disadvantages of the principles-based system

Recall one of the reasons why U.S. convergence with international standards has not occurred

Identify a key change made to lease accounting by newly issued ASU 2016-02

Recognize the general structure of the FASB Accounting Standards Codification (ASC)

Recognize some of the differences between IFRS for SMEs and IFRS

Recognize how to account for deferred income taxes under the Tax Cuts and Jobs Act

Identify how to account for deferred tax assets and liabilities when converting from S to C corporation

Recognize how to present deferred income taxes on the balance sheet under ASU 2015-17

Identify some unusual transactions and how they are recorded on the statement of cash flows


After reading the Section II course material, you will be able to:

Identify which type of entity is a private company under ASU 2018-17

Recognize the types of arrangements that qualify the private company accounting alternative election

Recall how a private company adopts the change under the accounting alternative election

Recall the new impairment test for goodwill under ASU 2017-04

Recognize how to account for restricted cash on the statement of cash flows

Recognize the classification of certain cash flow transactions addressed by ASU 2016-15


Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  16 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasba.org

NASBA Sponsor number 108096

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Current Developments in Accounting and Financial Reporting
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