Self-Study Text
(SSAA285/27) Surgent’s Non-GAAP Financial Measures – What You Need to Know
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a...
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(SSAA217/27) Surgent’s Annual FASB Update and Review
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners, with the greatest emphasis on those ASUs effective in 2024 and 2025. Specifically,...
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Self-Study Video
(SSAA172/27) Surgent’s Controllership Skills Update: Current Survival Skills
The role of financial professionals has and continues to change in organizations. The stereotype of collecting and reporting data has been replaced by a broader vision, which focuses on improving an organization's results today and preparing it for the future. This brief program offers specific actions that can be implemented by financial personnel to expand...
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Self-Study Video
(SSAA242/27) Surgent’s Examining ASC 842, Leases: More Than Meets the Eye
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure...
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(SSAA269/27) Surgent’s SEC Hot Topics – MD&A and Non-GAAP Financial Measures
This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management's discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public...
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Livestream
(LIAA68/27) Financial Statement Analysis Best Practices
This course will focus on methods for assessing entity performance from operational efficiency, to liquidity and solvency, to investment performance, to broader financial health using both for-profit and nonprofit examples.
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Livestream
(LIAA17/27) Exploring Client Advisory Services – Unearned Income & Prepaid Expenses
In most industries, it is normal to get paid after a job is done. However, what do you do if someone pays you ahead of time? The job is not done yet, so you can't recognize the revenue. Also, have you ever had to make a deposit on something ahead of time? If so, then...
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Self-Study Video
(SSAA145/27) Surgent’s Data Analytics for Accountants and Financial Managers
Data analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately, a number of these attempts fail due to poor planning/preparation and a lack of commitment, training, and clear vision of the program's goals. Today there is no shortage of...
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(SSAA240/27) Surgent’s ASC 606 Insights: Managing Variable Consideration and Modifications
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components.
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(SSAA158/27) Surgent’s Business Combinations – U.S. GAAP vs. IFRS
This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand....
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