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UltimateCPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Current Developments Accounting and Financial Reporting 2024
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31524
16.00
The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating and outlining rules related to new and proposed pronouncements.
The course also includes a discussion of accounting and financial reporting issues – post-COVID, the Employee Retention Credit (ERC) including the accounting for the IRS ERC withdrawal program, and the Pass-Through Entity (PTE) Tax.
Additional Course Details
- Filed of Study: Accounting
- Author: Steve Fustolo
- Course Level: Overview
- Pre-Requisites: General understanding of U.S. GAAP
- Interactive: Yes
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