While the effective date for ASC 606 is past for most entities, the challenges of applying the new revenue recognition guidance will undoubtedly continue for a while. In this course, we'll review both issued and proposed ASUs related to ASC 606 and r...
Budgets are the vehicle for allocating resources, measuring activities, and identifying needed changes and improvements. An organization's strategy is the primary driver of costs. To be effective, the budget must be linked to strategy and long-term p...
ASC 326 significantly changes the accounting for credit losses. Given its pervasive scope, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new a...
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to ...
Designed for practitioners and their staff, whether in public accounting or business and industry, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs), and a review of the guidance related to ASC 84...
Forensic accounting encompasses fraud investigation and prevention, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness, to litigation consultant and bankruptcy trustee...
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to ...
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Construction engagements are, in many instances, more "dangerous" than most lines of business due to the ma...
This course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations, revenue recognition principles, and leasing transactions. This course also ...
With the effective date of ASC 842, Leases, imminent, it's time to get tactical with your implementation plan. In this webinar, Ane Ohm, the co-founder and CEO of leading lease accounting software provider LeaseCrunch, joins Surgent to discuss lesson...
This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, there are notable di...
This course provides an overview of the disclosure requirements for SEC Form 8-K, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclo...
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing...
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU...
This course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointl...
This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on topics such a...
Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to un...
This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as chan...
A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to ...
Specifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS ...
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and finan...
Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guar...
Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and revie...
There is no shortage of data, but relatively few organizations have an environment and process to isolate, capture, analyze, and convert data into actionable information. Too often, we collect as much data as possible, continue to use historic measur...
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past ...
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past ...
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease acco...
This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the n...
Financial accounting can be complex. An integral part of a senior associate's job responsibilities is to perform effective and efficient research using the FASB's Accounting Standards Codification (ASC). In this session, participants will be introduc...