Common U.S. GAAP Issues Facing CPAS

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Renee Rampulla, "Common U.S. GAAP Issues Facing CPAS"
English | ISBN: 1119514304 | 2018 | 288 pages | PDF | 5 MB

Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging CPE course covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the course presents implementation guidelines and disclosure illustrations from actual financial statements.

Learning Objectives
This course will prepare you to do the following:

Identify and apply select FASB accounting and reporting guidance.
Recall concepts related to FASB projects.
Recall key points related to disclosures.
Key Topics
The financial reporting environment
Summary of recent FASB releases
Accounting and reporting topics common to most entities, including the following:
Recognizing revenue under the new standard
The new leasing model
Fair value accounting
Inventory
Intangible assets, goodwill, and asset impairment and disposal issues
Property, plant, and equipment - including capitalized interest and nonmonetary transactions
Accounting for debt
Accounting for income taxes
Financial statement presentation and notes disclosures
The financial statements

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