CPE Description
Accounting Issues 9:00 am to 12:00 pm
The recent major issues in the accounting area have included the movements toward private company OCBOA reporting, international accounting standards at the public company level, fair value reporting, uncertainty in tax positions, redefining the reporting entity, and the influence of the SEC over standard setting. This program will discuss the consequences of these movements as reflected in the following accounting pronouncements:
- FASB 157 – Fair Value Measurements
- FASB 159 – The Fair Value Option for Financial Assets and Financial Liabilities
- FASB 160 – Non-controlling Interests in Consolidated Financial Statements
- FASB 141 (R) – Business Combinations
- FIN 46 (R) – Consolidation of Variable Interest Entities
- FIN 48 – Accounting for Uncertainty in Income Taxes
In addition, we will discuss tax basis reporting issues and the progress of the lease accounting project and the financial statement presentation project.
Presenter: John Fleming, CPA is the Director of Accounting & Auditing for Loscalzo Associates a nationally known firm providing Continuing Professional Education for certified public accountants.
Audit, Review, and Compilation Issues 1:00 pm to 4:00 pm
The new risk assessment standards were applied for the first time in 2008. In addition, significant changes to the compilation and review literature occurred in 2007 and 2008. This program will review implementation issues associated with the new risk assessment standards (SASs 103 through 111), SAS 112 communications issues, SSARS standards 15, 16, and 17, and expected new standards effective in 2009 and 2010. We will briefly discuss the COSO Framework and its importance in understanding a client’s internal control system.
Presenter: John Fleming, CPA is the Director of Accounting & Auditing for Loscalzo Associates a nationally known firm providing Continuing Professional Education for certified public accountants.
Creating a Positive Accounting Learning Environment: 1:00 pm – 4:00 pm
Seminar Objectives
This seminar will focus on ways to improve instructional effectiveness and assure overall student achievement. It willbridge theory and practice with real-world examples.
- Identify strategies to actively engage students in the learning process, provide feedback, and encourage collaboration and cooperation.
- Identify various roles the professor plays in the learning process
- Discuss ways to make a connect with your students
- Identify the benefits of discovery learning for the student
- Use technology to improve the way that learning occurs in and out of the classroom.
- Identify possible areas for personal improvement in teaching effectiveness.
Content
This session is designed to discuss strategies to create a positive learning environment for students. Each attendee should leave the session with a number of ideas to enhance student learning and create interest in accounting. Additionally, attendees will be able to take a new look at the way they have been conducting their courses.
There will be a blend of theory and application of pedagogical issues during this interactive session. Among the topics to be discussed are the following:
- The elements of a successful learning experience – the L.I.M.E. Model
- The various roles of an instructor
- The importance of process as well as content in presenting material
- The A.T.A. vs. T.A.T. models of presenting course materials
- Making connections with students
- Benefits of two way communication
- The trade off between depth and breadth of coverage
- Use of discovery learning as a motivational device
- Dealing with classroom management issues
- Using testing as a motivational device
- Use technology to improve the way that learning occurs in and out of the classroom
The session will consist of lecture, group discussion and exercises. It should be highly interactive. There will be liberal use of examples and illustrations of the concepts discussed. Sample exercises to stimulate student interest will be provided.
Audience
Experienced faculty who want to improve their effectiveness in class, faculty new to the classroom, and PhD students.
Presenter: William Stahlin, CPA is the Distinguished Service Professor of Accounting of the Howe School of Management at the Stevens Institute of Technology in New Jersey.
