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Auditing Contingencies and Going Concern (AACA)
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One of the objectives of financial reporting is to ensure that financial statement users have complete, accurate, relevant and reliable information in order to make reasonable decisions. This course discusses significant accounting and disclosure requirements relevant to contingencies.

7/28/2015
When: 7/28/2015
8:00 AM - 10:00 AM
Presenter: Jen Louis, CPA

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One of the objectives of financial reporting is to ensure that financial statement users have complete, accurate, relevant and reliable information in order to make reasonable decisions. This course discusses significant accounting and disclosure requirements relevant to contingencies.

  

Objectives: * Describe how and when to account for and/or disclose gain or loss contingencies * List the criteria for financial statement recognition and measurement of contingencies * Explain the evaluation of going concern uncertainty

 

Major Subjects: * Current FASB accounting standards related to contingencies * Recognizing and measuring contingencies, such as litigation, unasserted claims, assessments, guarantees, indemnifications or similar transactions and events * Evaluating possible material misstatement in financial reports related to contingencies

 

Designed for: Practicing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements

Prerequisite: Basic understanding of U.S. generally accepted accounting principles

 

Advanced Prep: None

 

Speaker: Jen Louis, CPA

 

Vendor: Surgent McCoy

 

Field of Study: Accounting (2)

 

Level: Basic

 

CPE Credit: 2 Hours

 

Acronym: AACA

 

Registration Fees: $89.00

 

 

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