CPE Course Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern (AFS4)

Location Webinar

Member Price $65.00
Non-member Price $85.00

Curriculum Accounting & Audit

Field of Interest

Level Beginning

Designed For

CPAs in either public or private practice with accounting, financial reporting, or attest responsibilities.

Objective

  • Identify areas of the financial statements that contain accounting or reporting uncertainty
  • Understand the proper accounting treatment of loss contingencies under U.S. GAAP
  • Discuss how to evaluate the sufficiency of accounting for areas of estimation, such as common allowances and accruals
  • Describe the important considerations when determining the proper disclosure of going concern and other areas of uncertainty

Highlights

  • Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty
  • Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty
  • Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions
  • Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP

Instructors

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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