Continuing Professional Education

Event Information

U.S. GAAP and IFRS Divergence Webcast


Friday, February 17, 2017

10:30 AM to 6:30 PM

8.0

Webcasts

CPAs responsible for preparing GAAP or IFRS financial statements, as well as those who audit, review or compile financial statements.

Accounting

Update

California Society of CPAs

Member: $245.00
Non-member: $375.00

With the shifting regulatory landscape, it is important to understand the convergence process, its impact, the timing of implementation requirements to meet planning needs and how the process has resulted in divergence. This course covers key developments of accounting for financial instruments; classification and measurement; impairment of financial accounting; leases; VIEs and voting interest entities; investment companies; and revenue recognition. Conquer the complexity of convergence and gain clear and concise takeaways. Quarterly updates to this course ensure you are receiving the latest information available. Note: SEC reporting requirements and public company audit requirements will not be covered. Formerly titled: U.S. GAAP and IFRS Update ~

Learning Objectives:

  • Recognize the requirements and financial statement impact of all major U.S. GAAP and IFRS convergence standards effective since 2013.
  • Identify the status of deliberations on convergence projects of financial instruments, leases, consolidation model, investment company accounting and revenue recognition.
  • Recall the convergence process and instances of divergence between the boards.
  • Determine the impact of timely planning for implementation.

 


 

 General Information

    Highlights:
    • All major U.S. GAAP and IFRS convergence standards effective since 2013.
    • Outstanding exposure drafts related to proposed financial accounting standards segregated by boards.
    • Convergence process and lessons learned.
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