Surgent’s GAAP Hot Topics – What You Need to Know (SSAA809/24)
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.
Financial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP
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
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