CPE & Event Catalog

Types of legal disputes. Importance of accurate evaluation. Applicable U.S. GAAP guidance. Likelihood of litigation outcomes. Assessing the likelihood of litigation outcomes. Role of legal counsel. Asserted vs. Unasserted claims. Recognition and measurement of legal contingencies. Gain contingencies. Financial statement disclosures.

Accounting information. Introduction to accounting. Financial statements. Interpreting financial statements. Evaluation of responsibility centers. Overview of selected accounting standards.

The essentials of merchandising operations. The merchandising flow of costs. Recording the purchase of merchandise. Recording the sale of merchandise. Accounting for gift cards. Accounting for warranties. Accounting for sales taxes. Closing adjustments.

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

Contributions received. Financial statements. disclosures. Contribution versus exchange. Conditional contributions. Contribution classification. Services received from personnel of an affiliate. Contributed nonfinancial assets.

Overview of the pension system. Pension accounting and reporting. Accounting for defined benefit plans. Measurement of plan assets. Measurement of cost and obligations. Recognition of liabilities and assets. Considerations for postretirement benefits. Reporting for defined benefit plans. Accounting and reporting for defined contribution plans. Other matters.

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.

Characteristics of restaurants and bars. Inventory accounting. Accounting for fixed assets. Accounting for leases. Restaurant and bar revenues. Restaurant and bar expenses. Accounting for payroll. Restaurant and bars fraud. The Hubbart formula. Menu engineering.

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.

Financial accounting basics. Accounting cycle. Accounting transactions. Accounting equation. Accruals concept. Realization concept. Cash basis of accounting, and more.

The chart of accounts. The purpose of financial statements. Cash basis vs. Accrual basis accounting. Billing and collection activities. Processing expense reports. Accounting for payroll transactions. Closing the books. Veterinary practice financial analysis. Cost control.

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.