Topics include: Disclosures of risks and uncertainties; going-concern reporting and disclosure issues; impairment issues related to goodwill and other long-lived assets; accounting for variable consideration revenue and onerous contracts; dealing with inventory costs and stock market investment losses; collectability of trade receivables; exit and termination benefit obligations; contingencies, and accounting and auditing engagement matters. With respect to the CARES Act, the course discusses the accounting for PPP loans and forgiveness, accounting for tax changes made by the CARES Act, and more.
Additional Course Details
- Filed of Study: Accounting & Auditing
- Author: Steve Fustolo
- Publisher: ACCPE Editorial
- Course Level: Basic & Intermediate Overview
- Interactive: Yes
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