Self-Study Text
(SSAA139/25) Surgent’s Annual Accounting and Auditing Update
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA...
Read More
Self-Study Text
(SSAA134/25) Surgent’s Current Issues in Accounting and Auditing: An Annual Update
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help...
Read More
Self-Study Text
(SSAA221/25) Surgent’s Goodwill Impairment Testing
This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. 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....
Read More
Self-Study Text
(SSAA153/25) 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....
Read More
Self-Study Text
(SSAA210/25) 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. Specifically, the course will review recently issued FASB standards on leases and provide...
Read More
Self-Study Video
(SSAA195/25) Surgent’s FASB Accounting Standards Update
Designed to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB), this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will discuss the main provisions of the ASU, application guidance, and information on transition and...
Read More
Self-Study Video
(SSAA140/25) Surgent’s Annual Accounting and Auditing Update
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA...
Read More
Self-Study Video
(SSAA244/25) Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 7/27/21)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, and implementing new AICPA and FASB pronouncements. In this monthly series, we will explore...
Read More
Self-Study Text
(SSAA254/25) 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...
Read More
Livestream
(LIAA24/26) Topic 842 – Implementing Leases Workshop
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 key area of change which is proper identification of a lease using...
Read More