Surgent's Performing Research - FASB Codification (Audit Skills Tr Lev4)

 

   

 

 
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Overview

3.0 Credits

Accountants need to know how to effectively and efficiently research technical accounting and financial reporting issues for preparation and fair presentation of financial statements in accordance with generally accepted accounting principles.

Objectives

  • Discuss why the FASB Codification was formed
  • Describe the access and features
  • Explain differences between the Free-Basic and Professional views
  • Perform research using the Codification

Major Topics

  • Structure of the Codification
  • Editorial style and standards used to ease research and understanding of the accounting and financial reporting requirements
  • Features available in the basic and professional views to make research easier
  • Practice exercises using the Codification

Designed For

Accountants who need to research technical accounting and financial reporting issues for preparation and fair presentation of financial statements in accordance with generally accepted accounting principles

Prerequisite

Experience on basic audit engagements
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