CPE & Event Catalog

Stages of certainty regarding minerals found. Special topics. Depreciation and amortization. Asset retirement obligations. Business combinations. Financial disclosures.

Cash basis accounting vs. accrual basis accounting. Brokerage revenues. Brokerage expenses. Brokerage assets. Real estate brokerage reporting.

Factoring purposes. Factoring considerations. Applicable U.S. GAAP. Sale condition requirements. Legal isolation of the assets. True sale opinion. Right to pledge or exchange. Effective control. Factoring arrangements that qualify as a sale. Re-recognition events. Factoring arrangements not qualifying as a sale.

Overview of retirement benefits. Defined benefit plans. Defined contribution plans. Retirement benefit disclosures.

Types of ships. Revenue resources. Operating expenses. Ship owner departments. Accounting for financing of ship construction. Ship purchase commitments. Ship construction costs. Ship depreciation issues.

Internal use software. Website development costs. Software inventory. Costs to develop entertainment and educational software. Revenue recognition for software sales. Presentation issues. Disclosure issues.

What is and is not internal use software? Stages of software development. Commencement of capitalization. Amortization - cloud-based arrangements. Internal use to external. Embedded software. Technological feasibility. Considerations with multiple modules. Allocation of indirect costs. Alternative future use. Software for resale disclosure requirements (ASC 985-20).

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

Stock compensation. Awards classified as equity. Awards classified as liabilities. Employee share purchase plans. Equity-based payments to non-employees. Additional stock-based compensation concepts. Impact on earnings per share. SEC's view of stock-based compensation. Stock-based compensation disclosures.

Accounts payable best practices.

Invoice delivery and processing. Payment technologies. Regulatory issues affecting the payment process. Travel and entertainment. Master vendor file and the raft of new frauds focused on it. Staffing.

Often ignored best ap control practices. New best practices that tighten controls. When best practices are lacking. The master vendor file issues. New master vendor file control issue.

Best practices - sales processes. Case study. Credit. Best practices - customer credit evaluation. Tier 1 customer credit analysis. What business credit reports are available? Tier 2 customer credit analysis. Working with internally prepared financial statements. Financial ratio analysis. Altman Z score, and more.

Compare and contrast the basis and requirements of preparing financial statements, compilations, reviews, and audits. Critical elements of compilation, review, and audit reports. Impact of special purpose accounting frameworks and other special issues. Exercise on designing inquiries and analytics in a review. Case study differentiating the scope of various non-attest and attest services. Avoiding litigation risks in accounting services.

Effective and efficient financial statement audits.

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

Overview of PPACA coverage provisions. Grandfathered health plans. Benefit limits prohibited. Large employer requirement to provide health coverage. Employer credits and requirements. Form W-2 reporting of employer-sponsored health coverage. Small employer health insurance premium credit.

PPACA provisions. PPACA mandated personal tax changes. Tax-favored health plans. FSA contribution limited. Grandfathered health plans.

Agile auditor. Agile audit constraints. Agile audit engagement. Agile audit benefits.

Goal setting. Adding value to tax profession. Finding voice within the tax profession.