Online Self-Study CPE for CPAs
This exceptional mini-course surveys wills, living trusts, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost-effective. The text reviews and explains both federal gift and estate tax systems giving practice pointers and planning observations. Course No. M340 Format: Online pdf (62 […]
This mini-course brings the practitioner information on tax issues affecting debt and interest deductibility and tax treatment. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, taxable interest, and […]
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations, and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right business entity for their tax and liability needs. Price: $36 Format: Online pdf (81 pages). Printed book available. Instructional Delivery Method: QAS Self-Study Prerequisites: General understanding […]
The objective of this course is to address the changes made by ASU 2016-13 to the recording of credit losses on financial instruments. ASU 2016-13 introduces new ASC 326 and its new expected credit losses model which replaces the current incurred loss model. ASU 2016-13 provides financial statement users with more decision-useful information about the […]
Part III of the Better Budgeting 3-part series. This course starts by outlining the benefits and challenges of budgeting. Throughout this course, tips and alternative budget systems are provided that can mitigate these challenges and capture more benefits. Course No. S013 Format: Online video with final exam Instructional Delivery Method: QAS Self-Study Prerequisites: None Advance […]
Part II of the Better Budgeting 3-part series. This video presentation focuses on the nuts and bolts of budget reporting and budgeting tools. Discussion of which analyses can be done throughout the year to take pressure off the very busy budgeting season is also included. Course No. S012 Format: Online video with final exam Instructional […]
Part I of the Better Budgeting 3-part series. This video presentation focuses on the master budget and the budgets that comprise it. Course No. S011 Format: Online video with final exam Instructional Delivery Method: QAS Self-Study Prerequisites: None Advance Preparation: None Level: Overview CPE Credit: 4 hrs. Field of Study: Finance: Technical Course expiration: You have […]
This course explains what budgets are, how they work, how to prepare and present them, and how to analyze budget figures and results. New developments and uses of budgets such as rolling budgets at various managerial levels within a business are illustrated that combine budgeting, forecasting analytics, business intelligence, and collaboration. Course No. 7089 Format: […]
This course discusses all facets of M&A and divestitures, such as types, structures, the process, valuation methods, tax implications, essential compliance requirements (e.g. SEC filing, accounting rules), and financial analysis of combinations. Format: Online pdf (147 pages). Printed book available. Author: Delta CPE LLC Prerequisites: None Advance Preparation: None Level: Overview CPE Credit: 6 hrs. Field of […]
Section 4 of the 1040 Workshop covers the following: * Passive loss rules, Suspension of disallowed losses under §469 * Computing the alternative minimum tax, Minimum AMT tax credit * Reporting compliance rules and provisions, Accuracy related penalties * Information reporting penalty final regulations, Penalty for unrealistic position * Statute of limitations for assessments, Examination […]