The purpose of this course is to inform the reader of the various changes affecting the accounting professional related to accounting and financial reporting.
Topics include a review of selected FASB Emerging Issues Task Force (EITF) Consensus Opinions, recent SEC developments affecting pensions, stock options and financial performance reporting, pending changes, and more.
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I. Summary of Recent FASB Statements Issued in 2005:/2006
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II. FASB Emerging Issues Task Force (EITF)- Selected Issues
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III. Latest Developments on the Accounting Front
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Reporting Information About the Financial Performance of Business Enterprises
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Revenue Recognition
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XBRL Reporting Language Update
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The Statement of Cash Flows- Coming Under Scrutiny by the Investment Community
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Restatements and Other Financial Reporting Abuses
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Company Pensions Are in Trouble- FASB Reform Proposed
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Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
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You Need Principles to Use Principles-Based Accounting
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Attempt to Converge to International Accounting Standards
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The Move to Fair Value Accounting
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FASB’S Massive GAAP Codification
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Is Big GAAP- Little GAAP Finally Going to Happen?
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Priorities of the FASB
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Life Insurance and Life Settlements
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FASB Warns About the Danger of "Undue Political Pressure"
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Clarifying the Useful Life of Intangible Assets- FASB No. 142
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Reporting Comprehensive Income
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Supply of Accounting Graduates
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Surveys of CFOs- Top Risks to Business
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AICPA's Top 10 Technology Issues-2006
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The Impact of Implementing FASB No. 123R, Share-Based Payments on Company Earnings
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Disclosures of Related Parties
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Changes Coming to FASB No. 13- Lease Accounting
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Impact of Implementing FIN 46R: Consolidation of Variable Interest Entities
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Dealing with the Impairment of Real Estate Held for Use
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