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Professional Development and Event Catalog

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Showing 485 On-Demand & Certificates Results

Revenue Recognition: Determining and Allocating the Transaction Price

Available Until Tuesday, April 30th, 2024

Online

2.50 Credits

Revenue recognition Understand Steps 3 and 4 in the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers. Understand Step 3, which deals with determining the transaction price, including refund liabilities, variable consideration, and accounting policy elections. Understand Step 4, which deals with allocating the transaction price to performance obligations in the contract including stand-alone selling prices, allocation of a discount, and changes in the transaction price.  

Revenue Recognition: Identifying the Contract and Performance Obligations

Available Until Tuesday, April 30th, 2024

Online

4.50 Credits

Revenue recognitionThe first steps Gain deep knowledge of the first two steps of a five-step process for revenue recognition under FASB ASC 606, *Revenue from Contracts with Customers.Learn details about step 1, which deals with identifying a contract, including collectibility, reassessment criteria, and enforceable rights. Understand how step 2 deals with identifying performance obligations in a contract, including distinct goods or services, and combining contracts. 

Revenue Recognition: Mastering the New FASB Requirements.

Available Until Tuesday, April 30th, 2024

Online

10.00 Credits

New revenue standard5-step process Gain deep knowledge about the new major standard FASB ASC 606, Revenue from Contracts with Customers. Explore the details of the following five-step process for recognizing revenue: identifying a contract with a customer; determining the performance obligations; determining a transaction price; allocating a transaction price; and recognizing revenue. Special considerationsIn addition, learn about special considerations such as warranties, licensing, acting as a principal versus an agent, incremental costs of obtaining a contract with a customer, and the extensive disclosure requirements along with a useful summary table. Ground your understanding with practical examples, including industry-specific examples and many disclosure illustrations.

Revenue Recognition: Presentation and Disclosure

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Be up to dateKnow the requirementsUnderstand presentation and disclosure requirements for contract assets and contract liabilities under FASB ASC 606, *Revenue from Contracts with Customers*. Learn about the disclosure requirements for disaggregation of revenue and significant judgments.Understand how to determine the transaction price and the amounts allocated to performance obligations. 

Sale and Leaseback Transactions and Leveraged Leases

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Hands-on guidance for sale and leaseback transactions What criteria are used to determine if a transaction is a sale and leaseback under FASB ASC 842, Leases?   This course answers that question and also addresses:  The primary considerations with respect to a lessee’s involvement in construction of a leased asset  Changes to guidance for leveraged leases under FASB ASC 842

Special Considerations under Revenue Recognition

Available Until Tuesday, April 30th, 2024

Online

1.50 Credits

Special considerationsMove beyond your understanding of the five steps of revenue recognition under FASB ASC 606, Revenue from Contracts with Customers and learn about important special considerations.The special considerations include licensing, warranties, principal versus agent determinations, repurchase agreements, consignments and bill and hold arrangements. Understand how to identify requirements for recognizing incremental costs of obtaining a contract with a customer in accordance with FASB ASC 340-40, Other Assets and Deferred Costs—Contracts with Customers.   

Summary of Recent Accounting Standards Updates

Available Until Tuesday, April 30th, 2024

Online

5.50 Credits

Be up to date with ASUsHow to apply guidance Learn which FASB ASUs become effective in the next year and how you should apply the new guidance in your work as a CPA in public practice or as a management accountant in business and industry. Utilizing detailed descriptions and examples of how to implement the new standards, understand how to assess new and recent FASB guidance that has a major effect on all industries. Gain an understanding of the latest pronouncements and learn how to develop implementation strategies.

The Bottom Line on the New Lease Accounting Requirements

Available Until Tuesday, April 30th, 2024

Online

6.00 Credits

Addressing the basics of the new major standardWhich leases are within the scope of FASB ASC 842, Leases and what are the basic accounting, financial reporting and disclosure requirements? This webcast answers those questions and more. Case study exercises are included to illustrate how to apply the standard.You will also learn about:  The lessee accounting model, including lease classification Amortization of the right-of-use asset Interest on the lease liability The lessor accounting model, including profit recognition and collectability   

Effective Interviewing Techniques

Available Until Tuesday, April 30th, 2024

Online

1.50 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).Conducting an interview during a forensic accounting engagement requires knowledge of core interview techniques. Through narration by an industry subject matter expert and application exercises, this CPE course describes topics such as interview techniques, planning, and verbal and nonverbal deception. This course also identifies and applies appropriateness of questions and compares communication techniques to prepare a forensic accountant for the toughest of interviews.

Evidence Identification and Gathering

Available Until Tuesday, April 30th, 2024

Online

1.50 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).Factual evidence is the bedrock of a forensic accountant’s case. Gaining this evidence efficiently and properly is important to the forensic engagement. Through narration by an industry subject matter expert and application exercises, this CPE course describes topics such as types of evidence, the process to find the evidence, reviewing and analyzing documents, as well as finding and verifying electronic evidence.

Forensic Accountant's Role in Deposition and Testimony

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).Experts usually abound in a court room setting, from lawyers to the testifying experts. Through narration by an industry subject matter expert and application exercises, this CPE course will help you to identify and apply the characteristics and key factors related to effective deposition testimony, trial techniques, and testifying expert roles.

Forensic Engagement Management - Part 1 and Part 2

Available Until Tuesday, April 30th, 2024

Online

5.00 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).Narrated by an industry subject matter expert, this CPE course describes the nuances in accepting and planning a forensic accounting engagement which presents different risks than a typical consulting or audit engagement. This CPE course includes two courses (part 1 and 2). Each course identifies and analyzes factors relating to forensic engagement acceptance, planning for staffing and gathering information to execute a successful engagement. This course features application exercises that cover topics such as accepting a forensic case, conflict of interest and staffing.

Surgent's Surging Auditors: Professional Skeptic

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home Décor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller, comparing, confirming, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right.   

Surgent's Surging Auditors: Daily Dilemmas

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one. In this game, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks, the player navigates unexpected encounters with colleagues, clients, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries.

Fair Value Measurement: Other Accounting Standards and Regulatory Environment

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

Prepare and review standards-compliant fair value measurements.This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.

Fair Value Measurement: Other Technical Valuation Guidance

Available Until Tuesday, April 30th, 2024

Online

1.50 Credits

This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.

Fair Value Measurement: Valuation Approaches

Available Until Tuesday, April 30th, 2024

Online

6.50 Credits

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Fair Value Measurements of Financial Instruments: Accounting Standards

Available Until Tuesday, April 30th, 2024

Online

4.50 Credits

Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codification©. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.

AICPA Guidance for the Forensic Engagement

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

AICPA's Fundamentals of Forensic Accounting Certificate ProgramThis course is part of the **Fundamentals of Forensic Accounting Certificate Program** – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit [cpa2biz.com/forensic](https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/generic_template_content/featured_products/forensic_landing.jsp) for information on the complete program.This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. DiscountsFVS Section Members Save an Additional 20%!When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or <service@aicpa.org> if you have any questions or encounter any issues.

Calculating Intellectual Property Infringement Damages

Available Until Tuesday, April 30th, 2024

Online

1.00 Credits

AICPA's Fundamentals of Forensic Accounting Certificate ProgramThis course is part of the **Fundamentals of Forensic Accounting Certificate Program** – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit [cpa2biz.com/forensic](https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/generic_template_content/featured_products/forensic_landing.jsp) for information on the complete program.This course provides an overview of the four types of intellectual property and the potential damages associated with infringements of each type. It includes an introduction to the laws governing intellectual property and guidance for calculating infringement damages for each type of intellectual property.DiscountsFVS Section Members Save an Additional 20%!When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or <service@aicpa.org> if you have any questions or encounter any issues.