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Credits: 3

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Performing Research – FASB Codification (Audit Skills Training - Level 4) (A4M7)

  • Customer Rating
  • Field of Study
    Auditing
  • Level
    Intermediate
  • Credits
    3
  • Qualifies for

    CPE

Overview

Accountants need to know how to effectively and efficiently research technical accounting and financial reporting issues for preparation and fair presentation of financial statements in accordance with generally accepted accounting principles.

Major Topics:

  • Structure of the Codification
  • Editorial style and standards used to ease research and understanding of the accounting and financial reporting requirements
  • Features available in the basic and professional views to make research easier
  • Practice exercises using the Codification

Learning Objectives

  • Discuss why the FASB Codification was formed
  • Describe the access and features
  • Explain differences between the Free-Basic and Professional views
  • Perform research using the Codification

Who should take this course:

Designed for:

Accountants who need to research technical accounting and financial reporting issues for preparation and fair presentation of financial statements in accordance with generally accepted accounting principles

Prerequisite:

Experience on basic audit engagements

Advanced Preparation:

None

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