Course Library

Managers must routinely make decisions where there are ethical considerations. Behavioral Ethics provides guidance for how to proceed through these tangled situations. It does so by discussing the dif ...

This course covers the accounting and disclosure requirements for entities experiencing financial distress under U.S. GAAP. It begins with the going concern framework in ASC 205-40, which outlines how ...

This course covers the accounting rules for advertising costs and for costs tied to acquiring and fulfilling customer contracts. It explains when advertising costs must be expensed and when certain sa ...

Knowing the accounting principles is only half the story for most accountants in public accounting. You must also understand the myriad of rules relating the reporting requirements for compilations an ...

This course provides a practical overview of the accounting rules for contract acquisition and fulfillment costs under U.S. GAAP. It covers how to determine whether costs such as sales commissions, on ...

This course covers the authoritative GAAP for construction contractors as found in FASB ASC 910 along with the guidance contained in the AICPA Guide for Construction Contractors. In this course, Jeff ...

This course explores how accountants can use financial data, statistical modeling, and artificial intelligence to forecast future outcomes and guide strategic decision-making. It contrasts historical ...

This course covers the accounting for property, plant, and equipment in accordance with U.S. GAAP. We’ll focus on key areas such as depreciation, impairment of long-lived assets, and the classificatio ...

Knowing the accounting principles is only half the story for most accountants in public accounting. You must also understand the myriad of rules relating the reporting requirements for audits. This co ...

Essentials of Transfer Pricing provides a comprehensive overview of transfer pricing, explaining its role in international taxation and the regulatory frameworks that govern it. It covers the arm’s le ...

This course covers the accounting and financial reporting requirements that apply when a company files for Chapter 11 bankruptcy and applies ASC 852. It explains when this guidance is used and how it ...

This course provides an overview of how U.S. GAAP applies to fixed assets. It explores important topics such as how and when to recognize assets, how to measure and depreciate them, and what to consid ...

This course provides a clear and practical look at the accounting for imputed interest. It walks through when and why interest must be recognized even if it’s not stated in an agreement, how to determ ...

This course provides a practical, two-part overview of the core SEC filings required of U.S. publicly traded companies, beginning with Form 10-K. It covers key regulatory requirements, filing deadline ...

This course focuses on the accounting for capitalized interest in connection with the construction or production of long-lived assets. It explains how to determine whether an asset qualifies for inter ...

This course covers the accounting requirements for interest costs under U.S. GAAP, focusing on both imputation and capitalization. It begins with a review of the rules for recognizing imputed interest ...

This course covers the accounting and disclosure requirements related to going concern under ASC 205-40. You'll learn how management evaluates whether substantial doubt exists, how to apply the requir ...

This course covers the important role of specialists in financial reporting and when their expertise is needed. It shows CPAs how to work with valuation, legal, actuarial, and tax specialists to suppo ...

This course highlights key differences between U.S. GAAP and IFRS that affect financial reporting, covering topics like assets, investments, inventory, goodwill, revenue recognition, income taxes, bus ...

This course explains the accounting rules for advertising and promotional costs under U.S. GAAP. It covers when these costs must be expensed and highlights the limited circumstances in which deferral ...

Each year, various limits impacting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various new tax laws may be passed. This course will examine ...

This course provides a comprehensive look at the foundation and application of U.S. financial reporting principles. It begins with the FASB’s Conceptual Framework, covering the objective of financial ...

This course covers the FASB Conceptual Framework for Financial Reporting, providing CPAs with a clear understanding of the principles that form the basis of U.S. GAAP. The course reviews the objective ...

This overview course offers CPAs a concise introduction to subsequent events under U.S. GAAP. It highlights the key differences between recognized and nonrecognized subsequent events, summarizes the r ...

This course offers a practical overview of the FASB’s Conceptual Framework for Financial Reporting, giving CPAs a solid grasp of the concepts that guide U.S. GAAP. It covers the purpose of financial r ...

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Nevada CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Certain contents ...

This course provides a high level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  This Code prescribes a set of principles, rules and interpre ...

This course provides a clear overview of accounting for research and development activities under ASC 730. It starts by covering the fundamental concepts of R&D, including what costs qualify, recognit ...

Metrics are world of ratios and KPIs. In this course, Jeff will cover the most common and useful metrics that every CFO, Controller and CPA Advisor should know. The discussion will be categorized by t ...

The issuance of SAS 145 made many changes to risk assessment in the planning of audits. One of the major changes was the increased focus. On the risk assessment of Information Technology Systems. This ...

Internal control is essential to efficient operations reporting and compliance. In this course Jeff will discuss the five components and seventeen principles as outlined in the COSO Internal Control I ...

This course provides an of the accounting for guarantees and commitments under U.S. GAAP. It begins with the principles for recognizing and disclosing guarantees and then expands to cover commitments, ...

This course provides a focused overview of the accounting for exit and disposal cost obligations under ASC 420. It covers key topics such as workforce reductions and contract terminations, with an emp ...

This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets.  This includes a focus on whether substa ...

This course covers the accounting for costs of software that’s developed to be sold, leased, or marketed, based on the guidance in ASC 985-20. We’ll focus on how to assess technological feasibility an ...

This course provides CPAs with a practical and focused examination of subsequent events under U.S. GAAP. It explains the distinction between recognized subsequent events and nonrecognized subsequent e ...

This course explores the Financial Accounting Standards Board (FASB), its mission, structure, and how it develops accounting standards. It helps CPAs understand the roles of the board and its advisory ...

This course covers the accounting for restructuring costs, including workforce reductions and contract terminations, based on the guidance in ASC 420. We’ll focus on how to identify exit and disposal ...

This course covers the foundational elements of accounting for research and development activities under ASC 730. It explains how to identify qualifying R&D efforts, the proper treatment of associated ...

This course focuses on the use of specialists in financial reporting and the accounting areas where their input is often necessary. It helps CPAs recognize when to engage valuation, legal, actuarial, ...

Recent new auditing standards are designed to improve overall audit quality.  The course will address the most common misapplied audit concepts in planning and performing effective and efficient finan ...

This course explores the malpractice exposure faced by CPAs in their professional practice. It examines key legal concepts such as negligence, breach of contract, and fiduciary duty, as well as landma ...

The AI for Accountants course provides accountants with a comprehensive understanding of how artificial intelligence is transforming the accounting industry, as well as how to leverage AI tools and me ...

Attracting and retaining staff is critical to an organization’s success.  This course will focus on best practices for nurturing the human element of your organization, especially millennial workers w ...

Cash tends to be one of the first areas assigned to new auditors, as there is typically little complexity and subjectivity involved. In addition, persuasive audit evidence from a third-party is genera ...

Many public accountants desire to have a quick overview of only the most current changes to professional and ethical requirements.  This course will provide an executive summary of the major changes i ...

Fraud is always a pervasive risk and can create serious issues in financial reporting. By studying fraud case, the practitioner can become aware of patterns which will help to identify fraud. In this ...

Accounting is a man made science and thus it is critical to have a framework for consistency in standards. In this course Jeff will discuss the FASB Conceptual Framework which serves not only as the b ...

This course provides auditors with practical guidance on applying analytical procedures in compliance with AUC Section 520. Participants will explore a curated "Top-Ten List" of analytical techniques ...

The amount of change in the accounting profession is staggering, making it tough for the average CPA to keep up. This course will get you up to date with the latest information coming from the FASB. I ...