Online Self-Study CPE for CPAs
This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found […]
This course is an overview providing reference to selected individual, education, business, retirement, insurance, international, and estate tax provisions enacted or indexed for inflation by the BBB. Course No. M400 Format: Online pdf (100 pages). Printed book available. Instructional Delivery Method: QAS Self-Study Prerequisites: General understanding of federal income taxation Advance Preparation:None Level: Overview CPE […]
Idaho CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the […]
This course addresses selected recently issued accounting standards updates (ASUs). Topics include reviewing the new ASUs on accounting for joint ventures, accounting for crypto assets, income tax disclosures, and disaggregation of expenses. Course No. F230 Format: Online pdf (141 pages). Printed book available. Prerequisites: General understanding of compilation and review and auditing standards Advance Preparation:None […]
This course provides CPAs with an overview of hedge accounting. This includes a discussion of the differences between hedge accounting and traditional accounting methods as well as information about fair value, cash flow, and net investment hedges. This course also addresses key steps, including designation, documentation, and effectiveness testing. Course No. CAM020 Format: Online pdf […]
This course provides an overview of earnings management techniques and their ethical implications. This course covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations. Course No. CAM019 Format: Online pdf (22 pages). Printed book available. […]
This course provides an overview of advanced earnings management techniques and their ethical implications. This course addresses advanced methods such as financial engineering, tax planning, big bath accounting, accounting policy changes, and round-trip transactions. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations. Course No. CAM018 Format: […]
This course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives, their strategic role in risk management, and the differences between hedge accounting and traditional accounting methods. Course No. CAM017 Format: Online pdf (23 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Basic […]
This course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives, their strategic role in risk management, and the differences between hedge accounting and traditional accounting methods. Course No. CAM022 Format: Online pdf (40 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Basic […]
This course explores deceptive accounting practices used by companies to manipulate revenue and expenses. Participants will learn about specific revenue recognition techniques such as premature revenue recognition, channel stuffing, bill-and-hold arrangements. Participants will also learn about expense manipulation techniques such as capitalizing expenses, shifting expenses, and misclassifying expenses. The course includes detailed examples and highlights the ethical […]