Sox and backdating
It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.
A company's financial statements sometimes report significantly different results from year to year.
A sale or liquidation of an investment in a foreign entity may occur. Finally, footnote disclosures are discussed so readers can properly appraise a company's exposure in overseas operations to variability in foreign exchange rates.
Corporations must file income tax return following the guidelines developed by the IRS.
This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall.
Choose below from a wide selection of CPA continuing education courses to quickly complete your CPE requirements.Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income.In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS.This course covers the computation, reporting, presentation, and disclosures associated with earnings per share. It covers a range of topics for the accounting and reporting of foreign currency transactions as prescribed by ASC 830, Foreign Currency Matters, and ASC 815, Derivatives and Hedging.This course discusses the process of translating financial statements from foreign currency into U. For instance, forward contracts may be entered into for hedging or speculative purposes.