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(SSAA272/27) Surgent’s Small-Business Accounting, Audit, and Attest Update
Specifically tailored for practitioners who not only perform audits but also provide other attest and nonattest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations...
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(SSAA152/27) Surgent’s Mastering Accounting for Income Taxes
Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the use...
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(SSAA261/27) Surgent’s The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices
This course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects, including filing deadlines and their significance for investors. This course also addresses the financial statements section, covering the balance sheet, income statement, cash flow statement, and footnote disclosures, along with best practices for preparation. The course...
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(SSAA246/27) 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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(SSAA270/27) Surgent’s SEC Form 8-K: When to File and What to Disclose
This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important - generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form...
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(SSAA222/27) Surgent’s Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses
A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand, especially for small and medium-sized businesses. Oftentimes financial statement users will first...
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(SSAA241/27) Surgent’s What You Need to Know About ASC 842, Leases
In this one-hour overview course, we'll review the key accounting aspects of ASC 842, primarily from a lessee's perspective. The course will review lease classification, measuring and recording lease liabilities and related assets, and subsequent accounting for both finance and operating leases. The course will also discuss transition accounting for ASC 842 and provide examples...
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(SSAA143/27) Surgent’s Annual Accounting and Auditing Update
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange...
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(SSAA276/27) Surgent’s ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
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 distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations.
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(SSAA132/27) Surgent’s Accounting and Auditing Credit Losses Under ASC 326
ASC 326 significantly changes the accounting for credit losses. Given its pervasive scope, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new accounting guidance.In this module, we will review the scope of ASC 326, the key provisions...
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