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Statement of Cash Flows: Preparation, Presentation, and Use (16AL07A-15)

Description

The course uses the principles based approach of FASB/IASB standards to
explain how existing practice will be altered through the use of the
fair value model. Extensive examples and implementation guidance will
also be provided. Recent changes to standards for testing goodwill and
intangibles will also be explored. Extensive case studies will be used
to explain both SFAS No. 141 ® and No. 160 from an implementation
perspective.

Learning Objectives
  1. To provide the CPA with in in-depth review of FASB/IASB standards onbusiness combinations, intangible assets and goodwill
Major Topics
  2. What has changed and what has stayed the same – an overview
  3. SFAS141®, applying the acquisition method
  4. Intangible assets and goodwill
  5. Valuation of contingent consideration and contingencies
  6. SFAS 142 andpost acquisition accounting
  7. SFAS 160 and noncontrolling interest
  8. Principles of consolidation
  9. Reporting examples & SEC comments
  10. Recentchanges in impairment testing approaches
Course Level
Basic
CPE Field of Study
Accounting
4
Location
Alabama Society of CPAs
Event Information
Location
Alabama Society of CPAs
Total CPE Credits
4
Format
In-Person

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Statement of Cash Flows: Preparation, Presentation, and Use (16AL07A-15)

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