Accounting

This updated course offers an in-depth look at the FASB leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation, and disclosure requirements, while also focusing on a critical area of change which is the proper identification of a lease...

FASB standards are constantly changing.  Practioners must keep up with those changes.

External auditors understand concepts like materiality, reasonableness, and risk of material misstatement. This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures.

Understanding the proper accounting for and reporting of investments can be challenging, especially given recent changes to U.S. GAAP.  This course will provide critical considerations when evaluating the proper treatment of basic investments in other entities and other common investments for nonpublic entities in U.S. GAAP-basis financial statements, including consideration of recent changes in financial...

Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity's business strategy, cash flows, financial position, and financial performance. This course will focus on the impact of ESG-related...

Many for-profit entities receive government assistance or are required to have financial statement or compliance audits due to law or regulation. This course will discuss the requirements under Generally Accepted Auditing Standards relevant to for-profit entity audits.