CPE Catalog & Events

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements, including the following: Significant influence Equity-method accounting scope and exceptions from scope Fair value adjustments to equity-method investments Impairment considerations Financial statement effects of consolidation Differences between a joint operation and a joint venture This course includes interactive learning elements and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. The self-study course will familiarize you with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property. This course also covers: Measurement Disclosure Other issues subsequent to initial recognition This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IFRS 16, Leases, including the following: The scope of IFRS 16 and items excluded from the scope The contrast with previous accounting requirements under IAS 17, - Leases The new definition of a lease Lessee accounting, including the recognition and measurement of a lease liability and right-of-use asset Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self study course addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, including the following: Information on how to classify, measure, and present items that meet the requirements to be classified as held-for-sale Accounting treatment for noncurrent assets, disposal groups, and discontinued operations This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs, including the following: Definition of property, plant, and equipment (PPE), including assets excluded from the scope Recognition and measurement of PPE, including depreciation expense Impairment Capitalization of borrowing Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 37, Provisions, Contingent Liabilities, and Contingent Assets, including the following: Scope and scope exceptions of the standard Recognition criteria and measurement bases Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Why is IFRS relevant in the U.S., and for you? Over 125 countries require publicly traded companies to apply International Financial Reporting Standards (IFRSr Standards), while many other jurisdictions permit the use of IFRS in some circumstances. Progress toward a set of global accounting standards is no longer a goal of IASB, it is a reality, as many of the world's largest capital markets require or permit the use of IFRS Standards. You might increasingly find yourself working with IFRS counterparties, including vendors and customers. This update course is ideal for those who want to extend the validity of their certificates and stay at the forefront of IFRS Standards. A grounding in these standards will distinguish participants from other accounting and finance professionals and will expand their global career opportunities. Field of Study (FoS): This course provides 2 CPE credits in the accounting field.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 24, Related Party Disclosures, including the following: Related party definition and examples Related party transactions Related entities Disclosure requirements This course includes interactive learning elements and illustrative exercises with solutions. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IFRS 15, Revenue from Contracts with Customers, which is the new standard on revenue recognition developed under a joint project with the FASB. Course components include the following: Core principles of the new standard The five-step model: contract criteria, performance obligations, transaction price determination, transaction price allocation, and revenue recognition Contract costs Disclosures This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This course addresses requirements of IFRS 2, Share-based Payment, including the following: Types of share-based payments Recognition and measurement, including equity-settled and cash-settled payments, share options, and vesting conditions This course includes interactive learning elements and illustrative exercises with solutions. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This course addresses requirements of IAS 7, Statement of Cash Flows, including the following: Format of the cash flow statement. Categories of cash flows (operating, investing, and financing). Disclosure requirements. This course also addresses the requirements of IAS 34, Interim Reporting, including the following: Minimum content of an interim financial report, including disclosures. Accounting recognition and measurement principles under interim reporting Special considerations for revenue, costs, use of estimates, and restatements. This course includes interactive learning elements and illustrative exercises with solutions. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB. This course addresses aspects of the conceptual framework for financial reporting under IFRS, including the following: The objective of general-purpose financial reporting Qualitative characteristics of useful financial information Financial statements and the reporting entity The elements of financial statements Recognition and derecognition Measurement Presentation and disclosure Concepts of capital and capital maintenance This course also addresses requirements of IFRS 13, Fair Value Measurement, including the following: Definition and determination of fair value Transport and transaction costs Valuation techniques The fair value hierarchy Guidance for financial instruments measured at fair value in accordance with IFRS 9, Financial Instruments Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Many organizations are successful as they create a system of internal controls, however some fail to properly implement the measures that are established. Moreover, entities regularly neglect the important process of testing, monitoring, and updating control procedures, which weakens the entire internal control structure. This session provides an overview of control creation methods and discusses ways to successfully implement policies and procedures. Additionally, it includes an array of control maintenance checklists that participants can take and adapt to their organization as they work to improve policies and procedures. Finally, it provides an understanding of the need for dynamic, fluid controls that adapt to changes in business tools and methods. Participants that take this course will have a strengthened ability to implement and maintain an internal control system.

Many organizations are successful as they create a system of internal controls, however some fail to properly implement the measures that are established. Moreover, entities regularly neglect the important process of testing, monitoring, and updating control procedures, which weakens the entire internal control structure. This session provides an overview of control creation methods and discusses ways to successfully implement policies and procedures. Additionally, it includes an array of control maintenance checklists that participants can take and adapt to their organization as they work to improve policies and procedures. Finally, it provides an understanding of the need for dynamic, fluid controls that adapt to changes in business tools and methods. Participants that take this course will have a strengthened ability to implement and maintain an internal control system.

Achieving performance improvement in your organization With this course, you'll learn "beyond budgeting" as an alternative option to traditional budgeting, apply key financial metrics in analysing business and strategic decisions, and use benchmarking to add dimension to the financial analysis. Value added topics Principles of beyond budgeting Financial performance indicators ROI, RI, and EVA Internal and external benchmarking Strength through detailed exercises The practical hands-on exercises use real-world examples such as case studies and scenarios and are designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organization goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Non-citizen spouses, adoption, cohabitation, pets, blended families, and community property are all issues that may affect your clients' financial and estate plans when they are temporarily, intermittently, or permanently incapacitated. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course will equip you with the knowledge you need to help your clients plan for these possible situations. As the personal financial planner, you must be adept in navigating these and other new and oftentimes unchartered waters to avoid intervention by a court and the appointment of a guardian or conservator, which could be required if not planned for appropriately. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

CPAs and accountants need to understand income and estate tax minimization techniques. The current $12.92 million estate and gift tax exemption will ""Sunset"" after December 31, 2025. The loss of approximately $6-7 million in exemption can result in an additional estate tax of $2.4 million or more if proper planning is not implemented prior to December 31, 2025. Tax Attorney, Nicholas C. Guerra, Esq., LL.M., explores creative estate planning strategies to minimize both income taxes and estate taxes. The presentation will provide an overview of the estate tax, and estate planning techniques to address the scheduled reduction in gift and estate tax exemptions at the end of 2025. Topics that will be discussed are (i) strategic leveraged gifting transactions, (ii) income tax minimization strategies utilizing C corporation stock (QSBS), (iii) state income tax minimization strategies utilizing out-of-state trusts, and (iv) income and estate tax minimization strategies utilizing life insurance structures.The course has been approved for up to one hour(s) of Accounting & Auditing CPE credit. 

Description:Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial reporting and tax regulations. -Timing Differences: Variations in income recognition and deductible expenses between GAAP and IRC create timing differences, impacting reported profitability and tax liabilities. -Deferred Tax Assets: Companies accrue deferred tax assets from overpaid taxes or carried-forward credits, which can offset future taxable income, reducing tax liabilities. -Deferred Tax Liabilities: When taxable income is less than reported income, deferred tax liabilities arise, necessitating future tax payments when temporary differences reverse. Join us to delve into these concepts, exploring how financial reporting choices and tax strategies shape a company's financial performance and compliance obligations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants who calculate damages for individuals need to apply jurisdictional standards and guiding principles to what can be an emotional subject for the parties involved. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course describes the types of damages an individual may experience and the scenarios in which damages are usually awarded. Each module contextualizes individual damages and the considerations used to calculate these damages. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1: Recognize the context and types of matters where individual damages arise. Identify and apply the jurisdictional standards and guiding principles applicable to calculating damages involving individuals. Calculate lost earnings and lost fringe benefits. Part 2: Calculate damages involving individuals by applying the various considerations a practitioner may use to calculate individual damages.

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. Be in the know Congress's frequent legislative changes to the Internal Revenue Code has many individuals and closely held businesses highly focused on the impact of taxes and tax rates on their financial well-being. Become up to date on tax law changes, Tax Court decisions, and the latest IRS guidance, as well as the latest comprehensive tax-planning strategies to preserve your clients' wealth. Show your clients how you are protecting themselves from higher taxes and ensure your role as a trusted advisor.