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Showing 485 On-Demand & Certificates Results

Fundamentals of Integrated Reporting Certificate Program

Available Until Tuesday, April 30th, 2024

Online

13.50 Credits

Accredited by the International Integrated Reporting Council (IIRC), this online self-study certificate program will ensure you understand the benefits of Integrated Reporting for your organization, develop your knowledge of the IIRC's International Framework and prepare you to successfully implement Integrated Reporting.Enhanced On-Demand FormatThis product includes a course manual, plus a narrated PowerPoint video presentation delivered by Samantha Griffiths BSc (Hons), MBA, FCCA. The presentation is split into twelve separate segments relating to the chapters within the manual. This product is designed to be used by first watching the specific video segment, and then, returning to the course manual to read the relevant chapter.This product is licensed by the International Integrated Reporting Council (IIRC) and requires the completion of an IIRC survey (to be sent by us) in order to obtain a certificate from the IIRC.

Risk Assessment During the Recovery

Available Until Tuesday, April 30th, 2024

Online

4.00 Credits

Prepare yourself for common challenges during the pandemic and recovery period by reviewing the risk assessment standard requirements. Stay Compliant:  Prepare to handle new and heightened risks in the wake of the coronavirus pandemic. Understand how to perform high-quality audit engagements by appropriately identifying and responding to the risks of material misstatement.Peer Review Issues:  Several engagements continue to fail to comply with the risk assessment standards. Learn about the most pervasive risk assessment issues the Peer Review team has uncovered and how to avoid them in your practice. Pandemic fallout:  Learn how to properly assess risk affecting clients during the coronavirus pandemic.

Credit Impairment - Financial Instruments: Mastering the New FASB Requirements for the Allowance for Credit Loss

Available Until Tuesday, April 30th, 2024

Online

6.50 Credits

Examine the core principles.Understand the background, purpose, and main provisions of the new financial instruments standards through enhanced discussions surrounding different types of loans, available-forsale and held-to-maturity debt securities, and accounting guidance.Learn how FASB's financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments.Revised to reflect updates to the standard from the Transition Resource Group process, this course addresses: Transition guidance Disclosure requirements Implementation guidanceChallenge in ImplementationUnderstand the challenge in implementation, which will be collecting the significant level of data now required at the segment and class level data sets. The FASB amendments eliminate the probable initial recognition threshold in current GAAP and require forecasting of risk over the contractual term of financial assetsFASB allows an entity to apply methods that reasonably reflect expectations of the credit loss estimate and expects that an entity can leverage its current systems and methods for recording the allowance for credit losses. However, the inputs used to record the allowance for credit losses will need to change to reflect an estimate of expected credit losses and the use of reasonable and supportable.

Current and Upcoming FASB Issues

Available Until Tuesday, April 30th, 2024

Online

2.50 Credits

Keep up with FASB changesLearn about changes in accounting, including relevant pronouncements, exposure drafts, and projects.  Identify recently issued FASB standards and guidance that cover broad and narrow issues and understand how to apply them. Learn about upcoming standards that will be effective in the near future.This course provides 1.5 hours of CPE credit in the Accounting field of study. 

Damages for FVS Professionals

Available Until Tuesday, April 30th, 2024

Online

4.50 Credits

The COVID-19 pandemic is anticipated to leave a lasting impact with novel and unprecedented economic damages to individual, business, and intellectual property sectors. Each course within this four-course bundle targets different forensic accounting and valuation methods that may be used to quantify, qualify, and analyze economic damages for individuals, businesses, and intellectual property. These courses will aid forensic accountants and valuation professionals as they assume leadership and support roles moving into the future of economic recovery. Courses included:  [Economic Damages in Business](https://future.aicpa.org/cpe-learning/course/economic-damages-in-business)  [Economic Damages for Individuals: A CPA's Role](https://future.aicpa.org/cpe-learning/course/economic-damages-for-individuals-a-cpas-role)   [Economic Damages for Individuals: Case Studies and Analysis](https://future.aicpa.org/cpe-learning/course/economic-damages-for-individuals-case-studies-and-analysis)   [Calculating Intellectual Property Infringement Damages](https://future.aicpa.org/cpe-learning/course/calculating-intellectual-property-infringement-damages)

Fair Value Accounting

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Get the basics of fair value accounting, reporting, and disclosure, and see examples of how FASB Accounting Standards Codification (ASC) 820, Fair Value Measurement, is applied. This course addresses the following:  The definition of fair value Approaches for valuation The hierarchy of fair value measurements described in FASB ASC 820 Disclosure requirements

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

Available Until Tuesday, April 30th, 2024

Online

7.00 Credits

Revenue recognition guidance Basic requirementsUnderstand the basic requirements of FASB ASC 606, Revenue from Contracts with Customers. Understand the five-step process for recognizing revenue: identifying a contract with a customer; identifying the performance obligations; determining the transaction price; allocating the transaction price; and recognizing revenue. Using practical examples, understand core principles concerning revenue recognition.

Professional Ethics: The AICPA's Comprehensive Course (Online)

Available Until Friday, March 31st, 2023

Online

8.00 Credits

Professional Ethics: The AICPA's Comprehensive Course (Online)The Connecticut State Board of Accountancy requires the completion and passage (90% or better) of the "Professional Ethics: The AICPA's Comprehensive Course" for certification. This revised CPE course teaches you and your staff the AICPA, SEC and GAO independence rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date AICPA, SEC and GAO rules.This CPE course also explains the revised AICPA Code of Professional Conduct and conceptual framework, which all members of the AICPA must follow. It covers the basic tenets of ethical and professional conduct, covering the principles of ethics, and it explains why the code is necessary and how it is organized.Please note: Online access to this product is not immediate. You will receive an email from the CTCPA with a link to access the course via the AICPA website. This product is frequently updated and therefore expires one year from date of purchase.

Take Control of Your Audit: Avoid Common Internal Control Missteps

Available Until Sunday, March 31st, 2024

Durham

2.50 Credits

Gain an understanding of common misconceptions on financial statement audits related to internal control over financial reporting. Why is it important to understand internal controls? You may wonder why you are required to spend time on every audit dealing with internal control and may question its usefulness. Regardless of the size of your client or audit budget, there are specific requirements in the standards related to auditing internal control over financial reporting.  In this course, you will learn about the impact internal control has on your audit engagements, the common misconceptions detected through peer review, and how to avoid them in your practice. Take control of your auditComplete this course to help you improve audit quality by becoming aware of and avoiding common financial statement audit missteps related to internal control over financial reporting.

Lease Modifications.

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Lease modifications explainedThis course explains the overall accounting requirements with respect to lease modifications under FASB ASC 842, Leases, and how to differentiate between ,the requirements for lessees and lessor

Leases: Mastering the New FASB Requirements

Available Until Tuesday, April 30th, 2024

Online

10.00 Credits

What’s in the scope? What are the requirements? Do you know which leases are within the scope of FASB ASC 842, Leases, and how to apply the new financial accounting, financial reporting, and disclosure requirements of this new and significant standard? This course answers those questions by examining the core principles of the standard, including identification, recognition, measurement, presentation, and disclosure requirements. Examples with journal entries are included to illustrate how to apply the standard.Additionally, this course explains:  The lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability The lessor accounting model, including transfer of risk, profit recognition, and collectibility Short-term leases, purchase options, variable lease payments, and sale and leaseback transactions The business context of implementing the new standard by identifying key factors for managing this significant change  

Lessee and Lessor Accounting

Available Until Tuesday, April 30th, 2024

Online

3.00 Credits

What you need to know about the lessee and lessor accounting modelsThis course explains the lessee accounting model, including Lease and non-lease components  Lease classification Amortization of the right-of-use asset Interest on the lease liabilityThis course also explains the lessor accounting model, including Transfer of risk  Profit recognition  Collectibility     Included in this course are detailed and illustrated examples with amortization tables and journal entries.

NFP Financial Reporting Update

Available Until Tuesday, April 30th, 2024

Online

3.50 Credits

Revenue recognition… leases… and goodwill…oh, my!  How do you stay on top of FASB’s newly effective standards?  This course will provide the information you need to effectively implement new accounting standards in NFP financial statements. Join us as we share real-world scenarios on how these new standards may impact your NFP or your NFP clients. 

Overview: Construction Contractors: Accounting and Auditing

Available Until Tuesday, April 30th, 2024

Online

2.00 Credits

Begin to explore the nuances of working with construction contractors.From contract accounting and significant leases to unique risks and supplementary information, this overview course highlights the key topics covered in the Construction Contractors: Accounting and Auditing family of courses.Program features: Take a deep dive into contract accounting and revenue recognition. Learn about sureties and how they are a key player in the industry Get up to speed on the newest auditing tips for contractors and become familiar with the new auditor’s reporting guidance.  

Recognizing Revenue When a Performance Obligation has Been Satisfied

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Final stepUnderstand Step 5 of the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers. Understand how to identify when the transfer of control occurs under FASB ASC 606 and whether a performance obligation is satisfied at a point in time or over time.  

Revenue Recognition for Not-for-Profit Entities (Yellow Book Compliant)

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Revenue RecognitionEffect on NFPs   Understand how FASB’s revenue recognition standard will affect not-for-profit financial statements. Gain knowledge of the various types of revenues received by not-for-profit organizations. Then learn how to properly record and reflect those transactions in NFP financial statements.

Revenue Recognition, Financial Instruments, Leases

Available Until Tuesday, April 30th, 2024

Online

2.50 Credits

Be prepared for FASB’s “Big Three” Understand FASB’s big three accounting and reporting areas: revenue recognition, financial instruments, and leases.Learn to assess and implement the new standards and guidance that are applicable to your practice. This course provides 2.5 hours of CPE credit in the Accounting field of study.

Advanced Topics in a Single Audit

Available Until Sunday, March 31st, 2024

Online

10.00 Credits

As an advanced auditor, learn how to assess the responsibilities of the auditor and auditee in a compliance audit of federal awards; evaluate whether requirements for the schedule of expenditures of federal awards have been met and whether the correct major programs were identified; and interpret the requirements for internal controls, risk assessment, and sampling.Get up-to-date skills and informationKey issuesLearn about key issues that can arise in a single audit engagement conducted under the Uniform Guidance. Enhance your knowledge and test your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance using case studies and real-world examples.

Advanced Income Tax Accounting - Tax Staff Essentials

Available Until Tuesday, April 30th, 2024

Online

11.50 Credits

**Save when you buy the complete [Tax Staff Essentials, Level 4 online bundle.](https://future.aicpa.org/cpe-learning/tax-staff-essentials--level-4---tax-manager-director)**This course will help tax professionals understand the increasingly complex rules governing income tax accounting with active scenarios and practical exercises that guide you on how to address these rules.  Learn the specifics of applying FASB Accounting Standards Codification (ASC) 740, Income Taxes: Simplifying the Accounting for Income Taxes, as well as the impact IFRS has had on accounting for income taxes. You will also take on issues in dealing with other accounting standards in conjunction with FASB ASC 740.    This course will also discuss intra-entity transfer of assets other than inventory; classification of deferred taxes; and improvements to employee share-based payment accounting — all updated for the most recent legislation. 

Discovery

Available Until Tuesday, April 30th, 2024

Online

2.50 Credits

This CPE course can be purchased individually or as part of the [Core Forensic Accounting Certificate](https://future.aicpa.org/cpe-learning/core-forensic-accounting-certificate).Forensic accounting engagements can lead to partnering with attorneys and counsel during the discovery process. As a forensic accounting professional, you need to protect yourself from challenges that arise from being an expert and information you discover. Through narration by an industry subject matter expert and application exercises, this CPE course describes topics such as the federal rules of evidence, requesting other parties’ information, and assisting during depositions.  Enhanced On-Demand FormatThis enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.