Prospective Financial Statements (AA-PFS) /
Overview of Special Issues in Accounting (AA-OSIA)
(1516-536)
Prospective Financial Statements (AA-PFS)
Comprehensive course on prospective financial information and accountant’s responsibility under attestation standards. Projection of financial statements; forecast of financial statements, examinations, compilations, full and partial presentations, accountant’s reports, unmodified, qualified, disclaimer and adverse for examinations of forecasts and projections. Practical examples including full set of financial statements for projections and forecast, examples of significant assumptions.
Course Objectives:
Upon completion of this course participants should be able to:
1. Use authoritative literature, assumptions and guidance that apply to prospective financial
information.
2. Use the correct format and presentation for a forecast or projection.
Registration: 8:15am – 9:00am Seminar: 9:00am - 1:00pm
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: General knowledge of financial statement preparation and presentation.
Advance Preparation: None
Level: Basic
Overview of Special Issues in Accounting (AA-OSIA)
Current issues CPAs are facing: going concern, goodwill, impairment of fixed assets, subsequent events, and revenue recognition.
Registration: 12:15pm – 1:00pm Seminar: 1:00pm – 4:30pm
Instructional Delivery Method: Group Live
CPE Credits: 3.5
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: General accounting and auditing knowledge.
Advance Preparation: None
Level: Update
Date: June 3, 2016
Instructor: María Morales Hernández, CPA, CGMA