Accounting and Auditing Update (E1909329)

This session will provide an update on the latest developments with the new revenue recognition standard and potential alternatives for financial reporting; private company alternative for variable interest entity accounting; accounting for investments in equity securities; overview of the new impairment standard for receivables and proposed delays in certain effective dates. Also – an overview of the most recently issued accounting standards updates that may impact private companies.

Corporate Red Flags
Erik Ringoen, CPA, ABV, CFF, CIRA and Marion Wickersham, CICA - Forensic Resolutions, Inc.

In this session, the speakers will discuss:

• General overview of fraud
• Common Types of Fraud
• Introduction to Red Flags
• Common Red Flags
• Income statement items
• Balance sheet items
• Vertical v. Horizontal analysis
• Case studies
• Practice tips