On-Demand Recordings

Accounting for Leases – Part II

As a follow up to our earlier Leases webinar, this webinar will pick up where we left off. Now that we have recognized the lease on our books, we will discuss the impact during subsequent measurement on the balance sheet, income statement and statement of cash flows. We will also include a discussion of items to consider during implementation.

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Revenue Recognition: Part 3 — Case Studies for Steps 3 & 4

The third in a five part series, this webinar will focus on Steps 3 and 4 within ASC Topic 606. Step 3 requires that an entity determine the transaction price. We will discuss some of the implementation issues regarding determining the transaction price. Step 4 then requires entities to allocate the transaction price from Step 3 and allocate it to the performance obligations identified in Step 2, which we covered in Part 2 of this webinar series. This course will cover the permitted methods of allocating.

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An Overview of the FASB’s Simplification Initiative

The FASB has a Simplification Initiative that is has undertaken to make targeted changes to GAAP that will provide simplification while also retaining or improving usefulness. Several ASUs have been issued as part of the initiative. This course will provide an overview of some of the key ASUs that have been issued and will be impacting entities.

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GASB OPEB – A Deep Dive

The course will provide a detailed explanation of how the changes to accounting for OPEB apply to OPEB plans and to employers. Additionally, we will compare and contrast the current accounting for OPEB to the new requirements. We will also illustrate the required disclosures and RSI under GASB 75.

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Are You Ready for NIST 800-171 Compliance?

Are you ready to comply with IT security standards as laid out in the National Institute of Standards & Technology’s (NIST) Special Publication 800-171? Recent FAR and DFARS clause updates mandate that many government contractors comply with these IT security standards by December 31, 2017.

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Collecting Sales Tax

Old sales and use tax laws and definitions of sales tax nexus aren’t meeting the needs of the new economy – an economy that’s increasingly being driven by 24/7 Internet retail sales and sales reps who can work remotely from anywhere.

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Accounting Update for Employee Benefit Plans

This webinar will cover some of the Accounting Standard Updates (ASUs) that will impact EBPs (ASU 2015-07 and ASU 2015-12). We will discuss why the FASB issued the changes, what the changes are and how you can prepare for the change. Additionally, we will discuss hot topic items that were addressed as part of the AICPA EBP Conference.

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