CAC: Not-for-Profit Accounting & Auditing Update (141049)
REGISTRATION STATUS:
Online registrations are closed for this event. We can take your registration over the phone at 800-782-2036.
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Description:
This comprehensive seminar will review and bring you up-to-date on the latest pronouncements from the FASB, EITF, ASB and AcSEC, and help you to gain an understanding of how to apply them effectively and efficiently.
Objectives:
Update participants regarding the requirements, effective dates & implementation issues of significant new & proposed accounting & audit standards
Major Topics:
The seminar focuses on many topics including:
- FASB Statement No. 157, Fair Value Measurements and No. 159, The Fair Value Option for Financial Assets and Financial Liabilities.
- FASB Statement No. 164, Not-for-Profit Entities: Merger and Acquisitions.
- FASB Statement No. 165, Subsequent Events.
- FASB Staff Position (FSP) FAS 117-1, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act (UPMIFA), and Enhanced Disclosures for All Endowment Funds.
- FASB Interpretation No. 48 ("FIN 48"), Accounting for Uncertainty in Income Taxes.
- Using the new FASB Codification
- The status of International GAAP convergence & IFRS
- Statement of Auditing Standard No. 115, Internal Control Matters (replaces SAS 112)
- The American Recovery and Reinvestment Act (ARRA) of 2009: Opportunities and Oversight
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