Internal Control over Financial Reporting provides guidance on how to apply the COSO Framework. It is directed at smaller public companies--although also usable by large ones-- that are using the Framework in designing and implementing internal control over financial reporting....
This course is designed to give participants a solid understanding of systems and control documentation at the significant process level. After an overview of the latest COSO guidance on...
With the FASB and the IASB adopting a joint project on convergence of FASB and IASB Accounting Standards, understanding how IFRS/IAS and U.S. GAAP converge is becoming more significant. Recognize the significant differences and similarities between U.S. GAAP and IFRS/IAS....
This course prepares accountants for these upcoming changes and will help you solidify your knowledge of the similarities and differences between IFRS and U.S. GAAP....
PCAOB Standards and Related Rules (Including Select SEC-Approved PCAOB Releases and Staff Guidance) has been developed by the AICPA to supply auditors of public companies with a workable, current, and comprehensive source of PCAOB standards on their engagements....
This revised course explains the AICPA Code of Professional Conduct, which all members of the AICPA must follow. It also covers the basic tenets of ethical and professional conduct, covering the principles of ethics...
To recognize or not to recognize. Revenue recognition issues are the subjects of headlines in our daily newspapers, primarily because major corporations have recognized revenues that did not actually exist. Just when we think we have all the bad news, another corporation is restating earnings ...
This Alert will help you plan and perform your audits by identifying the significant business risks that may result in the material misstatement of your client's financial statements....
Confidently comply with the latest SEC reporting requirements with this comprehensive course. It clarifies new, difficult and important reporting and disclosure requirements while giving you examples and tips for ensuring compliance....
This special bundle saves you money and contains AICPA Professional Standards and AICPA Technical Practice Aids....