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Learning Objectives: Recognize key differences between assets acquisitions and business combinations Identify the factors considered in determining whether an acquisition is a business combination Rec ...

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Learning Objectives: Recognize how executive compensation is adjusted to reflect actual compensation paid Identify disclosure requirements related to performance measures Recognize disclosure requirem ...

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Learning Objectives: Recognize when a true sale opinion is generally required to be obtained Identify considerations regarding whether internal legal counsel can issue a true sale opinion List specifi ...

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Learning Objectives: Recognize key characteristics as well as advantages/disadvantages of factoring arrangements Identify the U.S. GAAP area applicable to factoring arrangements List the three specifi ...

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Learning Objectives: Identify the characteristics of a supplier finance program Recognize programs within the scope of supplier finance program disclosures Identify the annual qualitative and quantita ...

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Learning Objectives: Discuss particular methods for improving personal skills such as time management, emotional intelligence, and communication Identify specific ways of advancing career skills inclu ...

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Learning Objectives: Articulate the twelve necessary steps for securing a home Wi-Fi network Discuss the necessary steps for ensuring a safe and secure working environment Understand how programs like ...

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Learning Objectives: Understand how to leverage different industry tools and tailor them for personal use in a self-management plan Recognize different strategies to use during various stages of the i ...

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Learning Objectives: Identify weaknesses found in many passwords and demonstrate how hackers can take advantage of them Articulate how email phishing, impersonation, and other methods can be used to b ...

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Learning Objectives: Articulate how different cyber security issues led to devastating attacks on various prominent, contemporary organizations Recognize basic terms related to cyber security and have ...

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Learning Objectives: List the different methods used for presenting the statement of cash flows Differentiate between operating, financing, and investing activities in the statement of cash flows Reco ...

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Learning Objectives: Recognize overall financial statement presentation requirements Identify requirements for discontinued operations and liquidation basis of accounting reporting Determine when cert ...

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Learning Objectives: Identify the types of assets within the scope of held for sale accounting List the specific criteria that must be met for an asset to be classified as held for sale Recognize the ...

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Learning Objectives: List the specific criteria that must be met for an asset to be classified as held for sale Recognize the accounting and reporting impacts from held for sale classification Identif ...

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Learning Objectives: List the different methods used for presenting the statement of cash flows Differentiate between operating, financing, and investing activities in the statement of cash flows Reco ...

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Learning Objectives: List the different methods used for presenting the statement of cash flows Differentiate between operating, financing, and investing activities in the statement of cash flows Reco ...

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Learning Objectives: Prepare a statement of cash flows under both the direct and indirect formats from two balance sheets and an income statement Identify the key elements of cash flow analysis and ho ...

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Learning Objectives: Identify the definition of a business as it relates to a business combination transaction List the steps involved in the acquisition method Identify the acquisition date for a bus ...

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Learning Objectives: Identify the SEC Regulation applicable to MD&A Recognize the primary objective and focus areas related to MD&A Identify key information that should be included within a company's ...

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Learning Objectives: Recognize key sections and organization of the AICPA Code of Professional Conduct Identify the steps included within the conceptual framework approach Distinguish threats for memb ...

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Learning Objectives: List the five steps involved in the new revenue recognition model Recognize the considerations involved in identifying whether a contract exists Identify the considerations involv ...

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Learning Objectives: Recognize how the new leasing standard has evolved and how the new standard is organized Determine whether an arrangement contains a lease Identify considerations with respect to ...

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Learning Objectives: Identify the definition of a business as it relates to a business combination transaction List the five steps involved in the new revenue recognition model Determine whether an ar ...

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Learning Objectives: Identify the different sections of the AICPA Code of Professional Conduct List the key steps within the conceptual framework approach Differentiate among threats for members in pu ...

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Learning Objectives: Use the concept of interest and time value of money Define value creation Link value creation to return on equity and how it is affected by management's operating, investing, and ...

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Learning Objectives: Define and distinguish how finance adds value to any organization Explore the emerging mandates of finance in the areas of sustainability, automation, and data Adopt new ways to m ...

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Learning Objectives: Describe the major elements of the accounting professional code of ethics Define earnings management and link it to the elements of the code of ethics Explain why earnings managem ...

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Learning Objectives: Describe why financial statements are important and how they are used State the basic accounting equation and explain how it relates to the financial statements Explain what a bal ...

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Learning Objectives: Define the concept of time value of money Explain how to compute the future value of a variety of cash flows Explain how to compute the present value of a variety of cash flows Ex ...

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Learning Objectives: Define earnings management Differentiate between real earnings management and accruals earnings management Identify the four general areas where accruals earnings management is pr ...

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Learning Objectives: Differentiate the market value method from the equity method and describe the conditions under which each is used Briefly describe the fundamental issues involved when one company ...

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Learning Objectives: Describe how receivables appear on the balance sheet and explain how bad debts are accounted for List and describe the four basic issues involved in accounting for merchandise inv ...

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Learning Objectives: Describe the key measurement issues addressed by the financial statements and explain how the current classification is used Define the concept of a contingent liability and expla ...

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Learning Objectives: Define the concept of time value of money Explain how to compute the future value of a variety of cash flows Explain how to compute the present value of a variety of cash flows Ex ...

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Learning Objectives: Explain what a balance sheet measures and describe the basic balance sheet classifications and accounts Explain what an income statement measures and describe the basic classifica ...

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Learning Objectives: State the basic accounting equation and explain how it relates to the financial statements Apply the basic accounting equation to transactions that lead to a simple balance sheet ...

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Learning Objectives: Describe why financial statements are important and how they are used Describe the four financial statements and explain how they differ List the 5 basic questions, in order, that ...

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Learning Objectives: Articulate how to appropriately develop organizational mission parameters Define corporate vision and values Demonstrate how to conduct situational analysis Explain the process of ...

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Learning Objectives: Articulate how COVID has helped inform business best practices and work culture Discuss importance of disaster recovery State best practices for remote work in virtual settings Ex ...

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Learning Objectives: Explain why self-evaluation, reflection and strategic planning are indispensable for financial organizations Recognize the importance of adaptation and change in the modern financ ...

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Learning Objectives: Recognize the six core principles for effectively building personal executive presence Enhance personal executive presence to achieve impactful corporate influence Articulate the ...

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Learning Objectives: Explain the COSO model for enterprise risk management Identify different processes at every level of the framework Specify vital risk considerations within the COSO model

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Learning Objectives: Discuss business models and processes which contribute to or frustrate risk management Identify why risk management is vital to business longevity and success State the importance ...

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Learning Objectives: Explain key points of delivering inspired and effective presentations Articulate the link between executive presence and presentation skills Discuss ways of delivering memorable a ...

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Learning Objectives: Demonstrate awareness of contemporary ethical dilemmas in business Identify specific methods for intentionally responding to ethical dilemmas Articulate the types of decisions and ...