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Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern (AFS4)

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Live Webinar SELECT STARTING AT $139 (2 dates)

Credits: 4

Qualifies For: CPE

Instructor(s): Jen Louis, CPA

$139

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Downloadable PDF

Credits: 4

Qualifies For: CPE

$65

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Credits: 4

Qualifies For: CPE

$80
I Am More Knowledgeable About These Areas That I Can Look Out For With My Clients
Denny

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Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern (AFS4)

  • Customer Rating
    (3)
  • Field of Study
    Accounting
  • Level
    Basic
  • Credits
    4
  • Qualifies for

    CPE

Overview

Understanding the proper accounting for and reporting of financial statement areas containing uncertainty can be challenging, especially ensuring adequate disclosure of risk to the financial statement users. This course will provide critical considerations when evaluating the proper treatment of accounting estimates, loss contingencies, and going concern in U.S. GAAP-basis financial statements.

Major Topics:

  • Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty
  • Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty
  • Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions
  • Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP

Learning Objectives

  • Identify areas of the financial statements that contain accounting or reporting uncertainty
  • Understand the proper accounting treatment of loss contingencies under U.S. GAAP
  • Discuss how to evaluate the sufficiency of accounting for areas of estimation, such as common allowances and accruals
  • Describe the important considerations when determining the proper disclosure of going concern and other areas of uncertainty

Designed for:

CPAs in either public or private practice with accounting, financial reporting, or attest responsibilities.

Prerequisite:

None

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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