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Advanced FASB Review: Complex GAAP Issues

Author/Moderator: Bruce Branson, Ph.D. and Jon Bartley, Ph.D., CPA
Publisher: AICPA
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Accounting standards are constantly in flux and becoming more complex. This advanced course tackles some of the more difficult accounting and disclosure areas, such as derivatives, fair value, and business combinations. This is a must-take course for CPAs who need a review of the more complex accounting areas they typically don’t handle on a regular basis. In addition, several examples and cases are included throughout the course to help participants apply the standards to real-life scenarios.

Topics Discussed:

  • Recent FASB pronouncements and exposure drafts
  • Accounting for financial assets and derivatives
  • Accounting for investments and loans
  • Accounting for other liabilities
  • Share-based payments
  • Pension plans and related benefits
  • Postretirement and postemployment benefits
  • Fair value accounting
  • Business combinations and consolidated financial statements
  • Intangible assets, goodwill, and impairment issues

Learning Objectives:
When you complete this course, you will be able to:

  • Apply FASB topics that have the greatest effect on accounting and financial reporting.
  • Apply recent FASB pronouncements for non-specialized companies.
  • Prepare disclosures.

Who Will Benefit?
Accountants in practice and industry who need both an intermediate level review and update on recent financial pronouncements

Prerequisite:  Experience in application of accounting standards

Advanced Preparation:  None

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Videocourse Details

NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: Text - 16 ; On-Demand - 11
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