AICPA members receive an additional $30 off the registration fee for this course.
Discount made at the time of checkout. Qualifying members should have received a promo code via email – if you are unsure whether you qualify, or you lost/never received your code, please call the LCPA Member Service Center at 504.464.1040 or 800.288.5272.
Early Bird Fees (through 8/12)
After 8/12, add $50 to your fee.
CPE: 8 hours
Category: Accounting & Auditing
Prerequisites: Experience in application of accounting standards
Advanced prep: None
Who should attend: Accountants in practice and industry who need an intermediate level review and update on recent financial pronouncements
Are you looking for a review and update of common GAAP issues important to all CPAs* This broad-ranging course covers FASB accounting and reporting developments and other authoritative guidance that applies to all companies. Emphasizing financial statement disclosures in addition to accounting methods, this course presents implementation guidelines and disclosure illustrations from actual financial statements. Review reporting standards for the balance sheet, income statement, and statement of cash flows to gain understanding of the FASB standards that have the greatest impact on accounting and financial reporting.
• Identify and apply the latest FASB accounting and reporting guidance.
• Describe current FASB exposure drafts and projects.
• Prepare disclosures.
• International accounting
• Accounting for research and development
• Accounting for leases * Contingencies and other uncertainties
• Accounting for debt
• Accounting for income taxes
• Income statement presentation and interim reporting
• Statement of cash flows
• Segment reporting
• Long-lived assets: interest capitalization and nonmonetary transactions