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Accounting & Auditing Seminars


Revenue Recognition: Review and Update
(AC-RRRU)

Overview of guidance for revenue recognition. Dispositions of ASU No. 2014-09. Impact of the following updates: ASU 2016-08 (gross vs net), ASU 2016-10 (performance obligations and licensing), and ASU 2016-12 (targeted improvements and practical expedients).

Objectives:

Upon completion of this course participants will be able to
   1. Describe the major dispositions of ASU No. 2014-09, ASU No. 2016-08, 2016-10 and 2016-12.
   2. Identify the changes resulting from the abovementioned ASUs.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of revenue recognition accounting rules and procedures.

Advance Preparation: None

Level: Update

1718-040 Date: August 2, 2017                Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

1718-043 Date: September 16, 2017      Registration: 8:15am – 9:00am      Seminar: 9:00am – 1:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

Accounting for Income Taxes and Related Disclosures
(AA-AITRD)

Scope of FASB ASC 740, Accounting for Income Taxes and ASC 740-10-25, Accounting for Uncertainty in Income Taxes. Temporary and permanent differences, Deferred tax liabilities and assets recognition, Provision for income taxes, current and deferred, balance sheet classification, income statement presentation and required disclosures.

Objectives:

Upon completion of this course participants will be able to:
   1. Perform the required adjustments regarding income taxes.
   2. Explain the presentation methods.
   3. Prepare required disclosures.
   4. Determine the impact of ASC 740 (former FIN 48).


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: One year experience in accounting or auditing.

Advance Preparation: None

Level: Intermediate

1718-041 Date: August 16, 2017       Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

1718-044 Date: October 11, 2017      Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

New Lease Accounting Standard, ASU 2016-02
(AL-NLAS) (1718-042)

New guidance for both lessors and lessees presented in ASU No. 2016-02, Topic 842. Emphasis on provisions which present mayor changes to financial reporting and previous dispositions on accounting for leases. Discussion of illustrations of the nature, scope and effects of changes.

Objectives:

Upon completion of this course participants will be able to:
   1. Describe the main dispositions of ASU No. 2016-02, Topic 842.
   2. Identify the impact of changes resulting from ASU No. 2016-02, Topic 842.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of accounting for leases.

Advance Preparation: None

Level: Update

Date: September 6, 2017      


Registration: 2:15pm – 3:00pm                            Seminar: 3:00pm – 7:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

General Information

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost:
                                       CPA & Foundation Members         Others
   3 CPE Credits                                $40                                  $46
   4 CPE Credits                                $52                                  $60
   5.5 CPE Credits                             $76                                  $87


Materials: This course 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 on the courses title; or
   • Through “Calendario” at the CCPA-go mobile app.

Este correo fue enviado a ggonzalez@colegiocpa.com
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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