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(SSAA229/27) Surgent’s Understanding the High-Stakes Mega Issues in A&A Today
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically, because technology is rapidly transforming...
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(SSAA239/27) Surgent’s Management’s Discussion and Analysis – What You Need to Know
This course provides an overview of the rules and regulations with respect to the management's discussion and analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings. In...
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(SSAA227/27) Surgent’s Goodwill Impairment – An Essential Guide
This course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill.
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(SSAA160/27) Surgent’s Best Practices in Not-for-Profit Accounting and Reporting
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 20 focused...
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(SSAA191/27) Surgent’s Disclosure Requirements for SEC Form 8-K
This course provides an overview of the disclosure requirements for SEC Form 8-K, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form...
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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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(SSAA232/27) Surgent’s Mastering the Basics of Inventory Accounting
While many entities maintain inventory, they are often challenged when applying the complexities of inventory accounting. The goal of this course is to provide a detailed overview of inventory accounting concepts that can be applied to a variety of inventory types.The course will cover the basics of inventory capitalization, for both book and tax, as...
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(SSAA256/27) Surgent’s Guide to the Topic 606 Revenue Recognition Model for All CPAs
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or...
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(SSAA245/27) Surgent’s Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis
While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606's effective date, you are still completing your implementation plan. Whether you are looking...
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(SSAA218/27) Surgent’s A Discussion: The Threat and Opportunity to Accounting Posed by Generative AI and Other Emerging Technologies
Technological disruptions are no longer limited to Silicon Valley. This discussion, featuring Lehman College Associate Professor, Dr. Sean Stein Smith; Surgent's VP of L&D, Jack Castonguay; and James Madison University Associate Professor, Dr. Nicole Wright, explores the evolving landscape of accounting following the advancement of generative AI (i.e., ChatGPT) and other emerging technologies. CPAs in...
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