CPE Course Small-Business Financial Statements

February 15, 2018

11:30AM — 3:00 PM

Location Webinar

Member Price $120.00
Non-member Price $188.00

Curriculum Accounting & Audit

Field of Interest

Level Overview

Designed For

Accountants who prepare financial statements or perform compilations, reviews or audits for small- and medium-sized businesses; tax accountants who need to understand financial statements in connection with performing tax services.

4.00 credits

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Objective

  • Identify special purpose and GAAP frameworks.
  • Determine primary differences between the frameworks.
  • Recognize situations in which use of each framework might be useful.
  • Identify the risks to a company and its independent accountants associated with each framework.
  • Recognize ways that framework selection impacts financial statements, including disclosures, and impacts compilations and reviews.

Highlights

  • Special purpose frameworks vs. GAAP
  • AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs)
  • Cash and tax bases of accounting
  • Other comprehensive basis of accounting (OCBOA)
  • Revenue recognition
  • Accounting methods
  • Financial statements
  • Disclosures 
  • Compilation, review and audit reports

Instructors

Rich Ferdinand

Prerequisites

None.

Developer

California Society of CPAs

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