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U.S. GAAP: Review for Business & Industry

Author/Moderator: Renee Rampulla, CPA, CGMA
Publisher: AICPA
Availability: Online Access
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This CPE course includes GAAP financial accounting and reporting topics in conjunction with an overview of recent FASB pronouncements. Applicable to a broad cross section of CPAs, this course is a must for CPAs in business and industry. Using detailed descriptions and examples of how to implement the new standards, this course instructs you on assessing new and recent FASB guidance that has a major effect on all industries. It will allow you to gain an understanding of the latest pronouncements and exposure documents, and how to develop implementation strategies.

Learning Objectives:
This course will prepare you to:

  1. Identify and apply the latest FASB accounting and reporting guidance
  2. Identify current FASB exposure drafts and projects
  3. Identify disclosure requirements

Key Topics:

  1. The financial reporting environment
  2. Summary of recent FASB publications
  3. Accounting for financial assets and derivatives
  4. Accounting for leases
  5. Fair value accounting
  6. Business combinations, goodwill, and variable interest entities
  7. Intangible assets, goodwill, and asset impairment and disposal issues
  8. Revenue recognition
  9. Long-lived assets: Interest capitalization and nonmonetary transactions
  10. Investments in debt and equity securities
  11. Accounting for investments under the equity or cost method

Who Will Benefit?

  1. Accountants, controllers, internal auditors, and other management-level accounting personnel and educators

Prerequisite: Experience in the application of accounting standards

Advance Preparation: None

NASBA Field of Study: Accounting
Level: Update
Recommended CPE Credit: 7.5
U.S. GAAP: Review for Business & Industry
CPE On-Demand , 2016
Product# 163972
Availability: Online Access 1 Year
For registered users only
AICPA Member:$109.00
Your Price:$139.00
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