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This program combines the historical perspectives with current developments in "accounting for" Balance Sheet items. The workshops will enhance the accounting skills and lead participants in discovering how to add value to their services.
The Series consists of eight modules. You may enroll in all of them and obtain a certificate of completion at the end of the program. If you prefer, you may enroll in individual courses.
Those who attend and complete the 8 modules may earn up to 32 CPE Credits. Individual modules are 4 CPE Credits each.
Topics to be discussed:
♦ Categories of long-term operating assets tested for impairment.
♦ Accounting for impairments of property, plant, and equipment and intangible assets with finite
lives under U.S. GAAP.
♦ Accounting for impairments of intangible assets with indefinite lives under U.S. GAAP.
♦ Accounting for goodwill impairments under U.S. GAAP.
♦ Accounting for impairments of property, plant, and equipment, finite-life intangible assets, and
indefinite-life intangible assets other than goodwill under IFRS.
♦ Accounting for goodwill impairments under IFRS.
♦ Required disclosures for impaired assets.
♦ Accounting for long-term operating assets held for sale or disposal and required disclosures.
Course Objectives:
Upon completion of this course participants should be able to:
1. Identify the categories of long-term operating assets tested for impairment.
2. Apply the accounting rules and procedures for impairment of the different categories of long
term-assets.
3. Identify the required disclosures for impaired assets.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of financial accounting.
Level: Intermediate
Who should attend: Financial auditors, internal auditors, accountants and managers, among others.
Date: June 23, 2017
Registration: 7:45am – 8:30am Seminar: 8:30am – 12:30pm
Instructor:
Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova
Topics to be discussed:
♦ Debt versus equity investments.
♦ Types of investment securities that companies hold.
♦ Key accounting issues, and cost and fair value accounting.
♦ Accounting for investments in debt securities—held-to-maturity, trading, and available-for-sale
securities—at initial recognition and subsequent to acquisition.
♦ Accounting for investments in equity securities where the investor has no significant influence
and the securities are held as trading securities or available-for-sale securities at initial
recognition and subsequent to acquisition, including accounting for investments without readily determinable fair values.
♦ Accounting for investments in equity securities where the investor has significant influence over
the investee company.
♦ Accounting for long-term notes receivable.
♦ Fair value option in accounting for investing assets.
♦ Required disclosures for investing assets.
Course Objectives:
Upon completion of this course participants should be able to:
1. Explain the types of investment securities that companies usually hold.
2. Describe the key accounting issues faced when dealing with investment securities.
3. Apply the accounting rules and procedures for debt and equity investments.
4. Identify the required disclosures for debt and equity investments.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of financial accounting.
Level: Intermediate
Who should attend: Financial auditors, internal auditors, accountants and managers, among others.
Date: June 23, 2017
Registration: 12:45pm – 1:30pm Seminar: 1:30pm – 5:30pm
Instructor:
Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova
Topics to be discussed:
♦ Accounting for short-term liabilities: accounts payable, trade notes payable, unearned
revenues, gift cards, deposits, sales taxes payable, and compensated absences.
♦ Accounting for asset retirement obligations and required disclosures.
♦ Accounting for gain and loss contingencies: recognition and disclosures related to gain loss
contingencies.
♦ Accounting for common loss contingencies involving litigation, warranties, and premiums.
Course Objectives:
Upon completion of this course participants should be able to:
1. Explain the different types of short-term liabilities.
2. Apply the accounting rules and procedures for short-term liabilities, asset retirement
obligations, gain and loss contingencies and other common loss contingencies.
3. Identify the required disclosures for short-term liabilities, asset retirement obligations, gain
and loss contingencies and other common loss contingencies.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of financial accounting.
Level: Intermediate
Who should attend: Financial auditors, internal auditors, accountants and managers, among others.
Date: June 30, 2017
Registration: 12:45pm – 1:30pm Seminar: 1:30pm – 5:30pm
Instructor:
Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova
Topics to be discussed:
♦ Accounting for notes payable.
♦ Common features of bonds payable and initial recognition at par value, at a discount, and at a
premium.
♦ Accounting for bonds issued at par or at a discount or premium, computation of the bond issue
price, interest expense, and amortization of the discount or premium using the effective
interest rate method.
♦ Accounting for bonds issued between interest payment dates.
♦ Accounting for bond issue costs.
♦ Accounting for bonds payable at early retirement.
♦ Accounting for convertible bonds.
♦ Accounting for warrants: detachable and non-detachable.
♦ Reclassification of financing liabilities for current maturities of long-term debt, short-term debt
expected to be refinanced, and callable obligations.
♦ Fair value option in accounting for financing liabilities.
♦ Required disclosures for financing liabilities.
Course Objectives:
Upon completion of this course participants should be able to:
1. Apply the accounting rules and procedures for notes payable, bonds and warrants.
2. Identify the required disclosures for financing liabilities.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of financial accounting.
Level: Intermediate
Who should attend: Financial auditors, internal auditors, accountants and managers, among others.
Date: July 7, 2017
Registration: 8:15am – 9:00am Seminar: 9:00am – 1:00pm
Instructor:
Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova
Topics to be discussed:
♦ Components of stockholders’ equity.
♦ Accounting for common stock: share issuance, issue costs, and stock splits.
♦ Recording treasury stock transactions: repurchases, reissuance under the cost method, and
retirement.
♦ Preferred stock and its features: accounting for issuance, dividends, and consideration of
potential debt features of preferred stock.
♦ Accounting for retained earnings, dividends and prior-period adjustments.
♦ Components of other comprehensive income and accumulated other comprehensive income.
♦ Required disclosures for stockholders’ equity.
Course Objectives:
Upon completion of this course participants should be able to:
1. Explain the components of stockholders' equity.
2. Explain the components of other comprehensive income and accumulated other
comprehensive income.
3. Apply the accounting rules and procedures for treasury stock transactions, retained
earnings, dividends and prior-period adjustments.
4. Identify the required disclosures for stockholder equity.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of financial accounting.
Level: Intermediate
Who should attend: Financial auditors, internal auditors, accountants and managers, among others.
Date: July 8, 2017
Registration: 8:15am – 9:00am Seminar: 9:00am – 1:00pm
Instructor:
Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova
Methodology: All the workshops have been designed in such a way that they integrate practical exercises for each of the subjects to be treated. The workshops can be offered as a series or individually.
Location: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $52 Others $60
Discount: Complete Series (8 courses) - $40*
*To obtain the applicable discount through "online" registration, you must use code ASM17
Additional Charges: Registration and payments received one day before the day of the seminar, $8pp
Notes:
1. Discount apply only on the complete program price. Additional charges are not subject to
discounts.
2. Full payment is required before attending the first day of the cluster.
3. Applications received without payment will not be considered.
4. Enrollment subject to space.
Materials: This courses will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.
To register:
• Click the LINK in the course title; or
• Through “Calendario” at the CCPA-go mobile app. |
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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918
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