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(SSAA141/27) Surgent’s Accounting Changes and Error Corrections – What Every CPA Needs to Know
This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity's financial statements. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides...
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(SSAA243/27) Surgent’s Examining ASC 842, Leases
ASC 842, Leases, is one of the more complex and impactful standards the FASB has updated in decades, likely second only to ASC 606, Revenue. This course is a one-stop shop for what you need to know about applying and understanding the lease accounting guidance. In this course, we will review how to measure the...
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(SSAA273/27) Surgent’s The Accountant as the Expert Witness
As litigation becomes more complex, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation, tax liability, and forensics. Learn how accountants become expert witnesses,...
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(SSAA228/27) 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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(SSAA236/27) Surgent’s Accounting for Software – Internal Use and External Sales
This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed...
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(SSAA161/27) Surgent’s Adapting to Today’s Changing Accounting Landscape
The field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements, regulatory reforms, economic fluctuations, and shifting societal dynamics. In this course, we will explore the major challenges and opportunities currently facing accountants, and we will equip you with the knowledge and skills needed to excel in this dynamic...
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(SSAA260/27) Surgent’s Revenue Recognition – Top Challenges in Applying ASC 606
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 identifying valid contracts, determining performance obligations, assessing variable consideration, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal...
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(SSAA192/27) Surgent’s Disclosures of Risks and Uncertainties
This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are...
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(SSAA271/27) Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
Specifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, including SAS 145 and the quality management standards, as well as other professional guidance impacting small and medium-sized business...
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(SSAA155/27) Surgent’s Accounting Principle Changes — What Every CPA needs to know
This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found...
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