Accounting

Since the introduction of review engagements in December 1978, there has been controversy over whether the accountant is required to determine materiality similar to the process followed on audits. With the issuance of SSARS 25 in February 2020, the issue has been settled. This session provides guidance on determining and documenting materiality on a review

Always a challenge to apply, the FASB has added further complexity to its hedging rules to accommodate expanded use and greater flexibility of hedge accounting. This session provides details of how companies can operationalize the new rules. CPE Hours 2 CPE Designation ACCT For more information or to schedule an inhouse webinar, please contact:Beckie Reilly

The “Big GAAP/Little GAAP” issue has returned due to the cost and complexity related to new FASB standards on revenue, leases, and credit losses. This session introduces the AICPA Financial Reporting Framework for Small and Medium-Sized Entities (FRF-SME) as an alternative to GAAP reporting for privately held, entrepreneurially owned and operated businesses. CPE Hours 2

Fundamentals of FASB Accounting Standards Codification (ASC) 842 from the standpoint of the lessee/tenant. CPE Hours 2 CPE Designation ACCT For more information or to schedule an inhouse webinar, please contact: Beckie Reilly • (855) 988.2020 • or email beckie.reilly@20-20services.com

Fundamentals of FASB Accounting Standards Codification (ASC) 842 from the standpoint of the lessor/landlord. CPE Hours 2 CPE Designation ACCT For more information or to schedule an inhouse webinar, please contact:Beckie Reilly • (855) 988.2020 • or email beckie.reilly@20-20services.com

Much can be learned from studying the issues that have arisen in companies that implemented ASC 606 prior to the effective date for privately held businesses and not-for-profit organizations. This course explores these issues in order to assist CPAs in assisting their clients in avoiding similar experiences. CPE Hours 2 CPE Designation ACCT For more