Selected Topics in GAAP

Overview: 

If you’re looking for an update on critical GAAP topics, this is the seminar for you. This continually updated course will refresh the accountant’s knowledge of key pronouncements and cover an array of GAAP issues including:

  • Accounting Codification
  • Goodwill impairment
  • Accounting for interest

 

Objective: 

To provide financial professionals with a survey of key topics in US GAAP. You’ll explore the rules for subsequent events, fair value, going concerns and more.

Emphasis: 
  • Goodwill impairment
  • Accounting for interest
  • Contingencies, uncertainties and guarantees
  • Fair value and Other-Than-Temporary Impairment (OTTI)
  • R&D and advertising
  • Nonmonetary transactions
  • Going concern issues, including the liquidation basis of accounting
  • FASB accounting Codification
  • Accounting for deferred taxes
Bottom
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Overview.

CPE Credit: 
8 Hours
NASBA Field of Study: 
Accounting