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Self-Study CPE
FINANCIAL REPORTING AND ANALYSIS - 10 COURSE SERIES
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MANAGEMENT DISCUSSION & ANALYSIS (MD&A) – WHAT YOU NEED TO KNOW
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SEC HOT TOPICS: MD&A AND NON-GAAP FINANCIAL MEASURES
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DISCLOSURE REQUIREMENTS FOR SEC FORM 8-K
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DISCLOSURE REQUIREMENTS: REV REC, LEASES, BUSINESS COMBINATIONS, CECL & SEGMENTS
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LEASE ACCOUNTING FUNDAMENTALS
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REVENUE RECOGNITION: HOW TO IDENTIFY PERFORMANCE OBLIGATIONS
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ACCOUNTING FOR SOFTWARE – INTERNAL USE AND EXTERNAL SALES
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ACCOUNTING FOR BUSINESS COMBINATIONS
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LEASE ACCOUNTING AND REPORTING - WHAT YOU NEED TO KNOW
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LESSEE ACCOUNTING: IDENTIFICATION, CLASSIFICATION & RECOGNITION
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SEC FORM 8-K: WHEN TO FILE AND WHAT TO DISCLOSE
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CLASSIFICATION AND ACCOUNTING FOR DEBT AND EQUITY
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OVERVIEW OF THE STATEMENT OF CASH FLOWS
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WHAT YOU NEED TO KNOW ABOUT CASH FLOW
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PRINCIPLES OF FINANCIAL STATEMENT PRESENTATION
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ACCOUNTING FOR HELD FOR SALE ASSETS
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DETAILED OVERVIEW OF THE HELD FOR SALE CLASSIFICATION CRITERIA
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CASH FLOW REPORTING & OTHER FINANCIAL STATEMENT DISCLOSURE HOT TOPICS
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SUPPLIER FINANCE PROGRAMS – WHAT YOU NEED TO DISCLOSE
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KNOW THE DIFFERENCES BETWEEN AN ASSET ACQUISITION VS. BUSINESS COMBINATION
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OPTIMIZE CASH FLOW THROUGH RECEIVABLES FACTORING
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SEC PAY VERSUS PERFORMANCE DISCLOSURES – WHAT YOU NEED TO KNOW
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GOODWILL IMPAIRMENT BASICS
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HOW TO READ AND ANALIZE FINANCIAL STATEMENTS
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GOODWILL IMPAIRMENT TESTING
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EVALUATING AND PROPERLY DISCLOSING FASB ACCOUNTING STANDARD UPDATES (ASUS)
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PREPARING FINANCIAL STATEMENTS
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CURRENT ASSETS AND ASSET VALUATION
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EARNINGS MANAGEMENT
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EQUITY INVESTMENTS AND LONG-LIVED ASSETS
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INTRODUCTION TO FINANCIAL STATEMENTS AND THE ENVIRONMENT OF FINANCIAL REPORTING
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KEY SEC REGULATIONS ACCOUNTANTS SHOULD KNOW ABOUT
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Lambers reviewstandards ss107

REVIEW STANDARDS AND INDEPENDENCE

CPE Processing Fee$40.00
Webinar TranscriptionN/A
Presentation Length Hour(s)3.0 hours
CPE Credits 3.0 hours
Subject Area 3.0 - Accounting
CE Credits 0.0 hours
Course LevelIntermediate
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateOctober 31, 2017
Date OfferedJanuary 2, 2018
Expiration DateJanuary 2, 2019
Course Description

Upon successful completion of this course participant should be able to be complete the following objectives:
• Update participants regarding the primary changes to Compilation & Review standards (AICPA) subsequent to SSARS 21
• Discuss implementation issues & significant changes
• Consider the necessary changes to client communications, engagement performance & engagement documentation
• Discuss the major requirements of SSARSs for preparations, compilations, and reviews.

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

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Additional Materials
Course Manual
Glossary
IRS Form 8879
IRS Manual 4.21.1
Publication 1345
Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Garland Granger is full time accounting Professor at Guilford College in Greensboro, NC. He worked for two years in banking, eight years in public accounting and has been teaching CPE and Review Course seminars professionally since 1995. Professor Granger is the primary instructor on the Lambers CPA Review Auditing Section and for the Lambers Certified Internal Auditor course. In addition he is featured on many of the Lambers CPE Course offerings. His primary focus is financial accounting issues, fraud, and internal controls.

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NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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Lambers, Inc. is a leader in review courses for the CPA, CIA, EA, AFSP, and CMA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs. Lambers CPA Review was started by Vincent W. Lambers in July of 1966 in Boston, MA. The first class had six students and from that point the program grew to be the largest live instruction CPA Review program in New England. The Lambers teaching method of illustrations, examples and working problems has helped over 250,000 candidates pass the CPA Exam since that first class in 1966.