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Webcast: GAAP Update (CAGAPUP16)
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This best-selling course will keep you on top of accounting principles by reviewing all pronouncements issued since 2013, including those by the FASB Private Company Council and FASB Accounting Standards Codification. Gain a comprehensive understanding of the pronouncements as they relate to you and your clients, as well as information on significant pronouncements that are likely to be issued in the near future. Plus, you'll learn to determine when it is appropriate to apply these guidelines to

4/28/2016
When: 04/28/2016
8:30 AM until 4:00 PM
Where: Webcast
Louisiana
United States
Presenter: Mark E. Dauberman, CPA


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Registration Fees
Members $275
Non-Members $375

CPE: 8 hours
Level: Update
Vendor: CalCPA
Category: Accounting & Auditing
Prerequisites: Knowledge of Generally Accepted Accounting Principles and awareness of the FASB Accounting Standards Codification.
Advanced prep: None

Who should attend: Accountants responsible for making certain that financial statements conform with GAAP, as well as auditors and internal accountants who are part of the financial reporting process.

This best-selling course will keep you on top of accounting principles by reviewing all pronouncements issued since 2013, including those by the FASB Private Company Council and FASB Accounting Standards Codification. Gain a comprehensive understanding of the pronouncements as they relate to you and your clients, as well as information on significant pronouncements that are likely to be issued in the near future. Plus, you'll learn to determine when it is appropriate to apply these guidelines to transactions and arrangements that have similar characteristics, but for which there is not authoritative guidance. Note: Course material includes summaries of each of the pronouncements, including the reasons behind their issuance and their effects on financial reporting.

Objectives

  • Identify changes to each major subject in the FASB Accounting Standards Codification as a result of Accounting Standard Updates (ASUs) issued since 2013.
  • Determine when it is appropriate to apply alternatives available as a result of pronouncements of the FASB Private Company Council (PCC).
  • Determine how to apply ASU changes to client financial statements.
  • Recognize changes to areas such as accounting for goodwill, accounting for derivatives and variable interest entities.
  • Identify upcoming changes to accounting revenue recognition.


Major Topics
  • Business combinations and consolidations
  • Statement of cash flows of not-for-profit entities
  • Impairments of goodwill and other intangibles
  • Accounting for health care entities
  • Fair value measurements and disclosures


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