Accounting & Auditing Updates Q1 2011
With tax season underway, it is easy to lose sight of important accounting and auditing updates taking place in the first quarter. In this webinar, you will learn about updates and new requirements to four crucial areas of the accounting industry.
First, we will discuss SSARS No. 19 and the new requirements for engagement letters and compilation reports. Next, we will take you through updates to accounting note disclosures for financial statements and tax years that remain subject to examination by jurisdiction. Third, we will discuss new fair value note disclosures and the expanded reconciliation of beginning and ending balances for recurring fair value measurements using significant unobservable inputs. Finally, we will explore variable interest entities (VIE) issues, including how to determine whether an entity qualifies as a VIE, and requirements for an "ongoing reassessment" of a potential VIE.
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- Learn about new requirements for client engagement letters and compilation reports
- Explore updates to note disclosures for financial statements
- Discuss issues related to variable interest entities (VIE)
Who Should Attend:
CPAs, firm partners and staff, accounting and auditing practitioners
Instructor: Lawrence Gramling, PhD, CPA