Self-Study

Surgent's GAAP Hot Topics: What You Need to Know

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This course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations, revenue recognition principles, and leasing transactions. This course also addresses topics such as goodwill impairment, segment reporting, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections.

Major subjects

• An overview of key accounting and reporting topics within U.S. GAAP
• A discussion of accounting for business combinations, revenue recognition principles, and leasing transfers
• Goodwill impairment, segment reporting, and how to account for software
• Requirements related to accounting changes and error corrections

Learning objectives

• Recognize financial statement disclosures related to business combinations
• List the five steps involved in the new revenue recognition model
• Determine whether an arrangement contains a lease
• Identify the recognition requirements related to goodwill
• Identify key characteristics of operating segments
• Distinguish between software that is considered internal-use and not considered internal-use
• Differentiate between the requirements for the different types of accounting changes
• Recognize examples of different types of non-GAAP financial measures

Who should take this program?

• Financial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $279.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.