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Subsequent events under US GAAP & IFRS

4 (8)

Moataz Shokry, CPA (US)

Massaleh Investment Co.

  • CPA (Canada)
  • CFEs
  • CMA
  • CPA (US)
  • CVA

Published: March, 2021

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Before starting this self study program, please go through the instructional document.

Overview

  • The Objectives
    3 mins
  • Recognized Subsequent Events
    11 mins
  • Non-Recognized Subsequent Events
    32 mins
  • Disclosure
    46 mins
  • Reissuance
    55 mins

Course Description

This course discusses the events or transactions that occur after the balance sheet date but before financial statements are issued or are available to be issued and explains how to recognize those events and disclose it in the financial statements.

This course helps the audience easily differentiate between the two types of subsequent events, which are the recognized subsequent events and the non-recognized subsequent events.

This course provides practical examples and timeline diagrams that simplify the theory behind the FASB Accounting Standards Codification (ASC) Topic 855, Subsequent Events, and International Accounting Standard (IAS) 10, Events after the Reporting Period.

Learning Objectives

  • To explore the events or transactions that occur after the balance sheet date but before financial statements are issued or are available to be issued.
  • To recognize the differences between the recognized subsequent events and the non-recognized subsequent events.
  • To discover the similarities and dissimilarities between the standard of the subsequent event under US GAAP & IFRS.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Cloud Accountants
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA

Testimonial

4

(8)
25%
63%
0%
13%
0%

JI

Presentation overall was bland.