![Technical Q&A (TIS) Section 250: Ethics [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13951_0_0jpg.jpg)
Close Captioning has been auto-generated.The AICPA has issued 3 new questions and answers (https://us.aicpa.org/content/dam/aicpa/interestareas/professionalethics/resources/tools/downloadabledocuments/ethics-qa-section-250-02-04.pdf) around the implementation of the new Information System Services interpretation which will be effective in January 2023. The interpretation has been delayed twice—first due to COVID and then due to concerns around implementation. AICPA staff members recently met with concerned individuals to better understand the concerns and the Q&As address some of the larger concerns noted.Do you believe these Q&As will help reduce concerns over implementation?Watch all A&A Today videos at https://www.youtube.com/playlist?list=PLzz2wvHsZ2DNJ64dEWyHTq5BcvI1RALA-____________________________________________________________Subscribe for More CPA Video Updates https://www.youtube.com/user/WashingtonCPAs CONNECT WITH US: WSCPA https://www.wscpa.org FACEBOOK https://www.facebook.com/WashingtonCPAs LINKEDIN https://www.linkedin.com/company/353584 TWITTER https://twitter.com/WashingtonCPAs INSTAGRAM https://www.instagram.com/washingtoncpas/
![Consolidated Accounting under IFRS 10 [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13948_0_0jpg.jpg)
Consolidated financial statements are financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent and its subsidiaries as those of a single economic entity. In this CPE eligible, eLearning course, you will learn about the process of consolidation including specific procedures to be performed to properly present parents and subsidiaries as one combined group in accordance with IFRS 10.Take our self-study eLearning course here: Coming soonLearn more about GAAP Dynamics: https://www.gaapdynamics.com/Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/learn/catalogSubscribe to GAAP Dynamics to see more videos like this!
![Consolidation Accounting under IFRS 10 [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13945_0_0jpg.jpg)
Consolidated financial statements are financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent and its subsidiaries as those of a single economic entity. In this CPE eligible, eLearning course, you will learn about the process of consolidation including specific procedures to be performed to properly present parents and subsidiaries as one combined group in accordance with IFRS 10.Take our self-study eLearning course here: Coming soonLearn more about GAAP Dynamics: https://www.gaapdynamics.com/Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/learn/catalogSubscribe to GAAP Dynamics to see more videos like this!
![Prime brokerage: Easy explanation [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13942_0_0jpg.jpg)
In this video, you will learn about prime brokerage services provided by certain financial institutions.Chapters:00:00 – Introduction00:42 – What is prime brokerage?01:29 – Services offered by prime brokerage04:17 – Limitations05:14 – ConclusionWhat is prime brokerage?Prime brokerage generally refers to certain services provided by financial institutions to clients with complex financial needs.The institutions providing such services usually are investment banks like Goldman Sachs, Morgan Stanley, JP Morgan Chase, UBS, Barclays, HSBC, etc.These institutions provide these prime brokerage services to hedge funds, pension funds, institutional traders and investors, and other big market participants.Services offered by prime brokerageSecurities lendingRebate incomeCustodian serviceTrading servicesAnalytical servicesAbility to create productsAuthorization to securitize(Explained in detail in the video)LimitationsA limitation with the prime brokerage services concerning the products they create.Investment banks may misuse or missell such risky products that it does more harm than good in the long run.(Explained in detail in the video)This was all about prime brokerage. Don’t forget to give this video a like and also subscribe to the channel.==========================================================================Subscribe to Our Channel –Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1LinkedIn https://www.linkedin.com/company/wallstreetmojo/Facebook https://www.facebook.com/wallstreetmojoInstagram https://www.instagram.com/wallstreetmojoofficial/Twitter https://twitter.com/wallstreetmojo
![A&A Update with Brad Muniz – 11/15/22 | IssuesWatch Podcast [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13936_0_0jpg.jpg)
Brad is joined by Frank Boutillette to discuss FASB’s joint venture proposal and crypto assets decision, the AICPA Enhanced Audit Quality Initiative areas of focus for 2023 and recent SEC updates.*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***Resources:• FASB Seeks Input on Proposed Improvements to Accounting for Joint Venture Formations – https://njcpa.org/stayinformed/hubs/topics/full-article/2022/10/27/fasb-seeks-input-on-proposed-improvements-to-accounting-for-joint-venture-formations• FASB Decides on Accounting Method for Crypto Assets – https://www.cpapracticeadvisor.com/2022/10/13/fasb-proposes-accounting-method-for-crypto-assets/71714/• What CPAs need to know about NFTs – https://www.journalofaccountancy.com/issues/2022/oct/what-cpas-need-to-know-about-nfts.html• AICPA resources on enhancing audit quality – https://us.aicpa.org/content/aicpa/eaq.html• SEC Adopts Rules to Enhance Proxy Voting Disclosure by Registered Investment Funds and Require Disclosure of “Say-on-Pay” Votes for Institutional Investment Managers – https://www.sec.gov/news/press-release/2022-198• NJCPA Accounting & Auditing Knowledge Hub – https://njcpa.org/hub/accounting • Join the NJCPA Accounting & Auditing Standards Interest Group – https://njcpa.org/groups ========================================Watch all IssuesWatch Podcast episodes at https://www.youtube.com/playlist?list=PLJ2syuG5TiiZOFQdURLJUDzGJVz17ZPthSUBSCRIBE FOR MORE CPA VIDEO TIPS AND NEWS – https://www.youtube.com/c/njcpa?sub_confirmation=1LET’S CONNECT:NJCPA http://www.njcpa.orgFACEBOOK https://www.facebook.com/njscpaTWITTER https://twitter.com/njcpaLINKEDIN https://www.linkedin.com/grp/home?gid=165152INSTAGRAM https://www.instagram.com/thenjcpa
![Common Balance Sheet Mistakes [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13933_0_0jpg.jpg)
In this video I cover the most common Mistakes Accountants make with a balance sheetEnroll in the Controller Academy 🚀https://thefincontroller.com/p/controller-academyJoin me on Patreon and ask me your questions:https://www.patreon.com/TheFinController——————————My other best selling courses:🔥Take 30% off when you enroll in my online course “Night Before the Accounting Interview Guide” including All Levels Q&A🔥:https://thefincontroller.com/p/the-night-before-your-accounting-interview-course-for-all-levels?coupon_code=30OFFCOURSE📈Get My “Controller KPI Dashboard” (Excel + Course) with the most important P&L and Balance Sheet KPIs:https://thefincontroller.com/p/controller-kpi-dashboard-one-kpi-dashboard-to-run-a-business———————————————————————Hang Out with me on social media:📸 https://www.instagram.com/the_financial_controller/📱https://www.tiktok.com/@thefinancialcontroller🙋🏼♂️https://www.facebook.com/groups/780732429036886/?source_id=101273467885666DISCLAIMER: Links included in this description might be affiliate links. If you happen to purchase a product or service with the links that I provide I may receive a small commission. There is no additional charge to you! Thank you for supporting my channel so I can continue to provide you with free content each week!All views expressed on my channel are mine alone. Not intended as financial or professional advice
![What is Days Sales Outstanding? [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13921_0_0jpg.jpg)
Days sales outstanding is the average number of days it takes a company to collect a customer receivable. In short, it’s the amount of time it takes to collect a credit sale. Days sales outstanding is also called the average collection period, and it can be calculated by dividing 365 by the company’s receivables turnover.Days Sales Outstanding = 365 / Receivables TurnoverDays Sales Outstanding can also be calculated by dividing average net accounts receivable by daily credit sales.Days Sales Outstanding = Average Net Accounts Receivable / Daily Credit SalesTo find the AVERAGE net accounts receivable, you just add the net accounts receivable from the beginning of the year to the net accounts receivable at the end of the year and divide by two. Note that the “net” accounts receivable is the amount of trade accounts receivable after subtracting the allowance for uncollectible accounts. To find total credit sales, you can usually just take the net sales figure from the company’s income statement. Unfortunately, some companies report a single sales figure that includes both credit sales and cash sales. In such cases, it might be impossible to calculate total credit sales.— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING• A 44-PAGE GUIDE TO U.S. TAXATION• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS• MANY MORE FREE PDF GUIDES AND SPREADSHEETS* http://eepurl.com/dIaa5z— SUPPORT EDSPIRA ON PATREON*https://www.patreon.com/prof_mclaughlin— GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/* https://michaelmclaughlin.com
![Consolidation analysis under IFRS 10 [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13918_0_0jpg.jpg)
IFRS requires an entity that controls one or more other entities to present consolidated financial statements. IFRS 10 provides a framework for when an investee is controlled by its parent, which includes a series of sometimes complex considerations that often require a significant degree of judgment. In this CPE eligible, eLearning course, you will learn how IFRS defines control and the process in which an entity assesses whether it has control over an investee.
![GAAP – Generally accepted accounting principles , Class XI ,Lesson 2 . business entity concept [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13915_0_0jpg.jpg)
@ANCount- Accountancy with Anupama.GAAP refers to the rules or guidelines adopted for recording and reporting of business transactions in order to bring uniformity in the preparation and presentation of financial statements. These are also called as concepts, assumptions, conventions and postulates . These principles are – Business entity concept, money measurement concept, going concern concept, accounting period concept, historical cost concept, revenue recognition concept, matching principle concept, conservatism principle, full disclosure concept and materiality concept.What is Gap ? ,What are the features of GAAP ?,What is meant by GAAP in accounting ?,What is GAAP and its types ?,Basis of accounting.,Theory base of accounting class 11.,Chapter 2 accounts class 11.,What is business entity principle with example ?,Why is business entity principle important ?,What is business entity principle class 11 ?,What is business entity concept ?,What is money measurement concept ?,What is the limitation of money measurement concept ?,Importance of money measurement concept.,
![Pre-market: Easy explanation [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13903_0_0jpg.jpg)
In this video, you will learn about pre-market trading sessions in the US stock markets.#premarket #stockmarket #wallstreetmojo #trading #investingChapters:00:00 – Introduction00:30 – What is pre-market?01:33 – How does pre-market work?02:36 – Who can trade in pre-market?03:05 – Advantages and disadvantages03:56 – ConclusionWhat is pre-market?The pre-market session begins at 4 and continues till 9:30 in the morning, till the regular trading session begins.The pre-market session allows traders or investors to buy or sell financial assets in the stock exchange before the market opens for the regular trading session.You should note one important thing in the pre-market: less liquidity and volumes lead to high bid-ask spreads.(Explained in detail in the video)How does pre-market work?The pre-market session is an extension of the regular trading hours, and we can say that the US stock market is effectively open for around 12 hours a day.Another important thing about the pre-market session that you should know is that unlike the normal trading session, where you can place both market and limit orders, in the pre-market session, you can trade using limit orders only.Who can trade in pre-market?Earlier, the pre-market session was made available only to institutional traders and investors like mutual funds, hedge funds, and other financial institutions.But with time, the US stock exchanges opened the pre-market session to retail traders and investors.Advantages and disadvantagesOne of the biggest advantages of the pre-market session is that when companies announce their results after the market has closed or before the trading session begins, traders and investors can act on such events and build their positions.Now coming to the disadvantages of the pre-market session, liquidity and volumes are seriously low as compared to regular trading hours.As you already know, this, in turn, widens the bid-ask spread a lot.Finally, some brokers may charge extra brokerage or fees from traders trading during pre-market. So this increases costs.(Explained in detail in the video)This was all about pre-market. Give this video a like and subscribe to the channel.==========================================================================Subscribe to Our Channel –Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1LinkedIn https://www.linkedin.com/company/wallstreetmojo/Facebook https://www.facebook.com/wallstreetmojoInstagram https://www.instagram.com/wallstreetmojoofficial/Twitter https://twitter.com/wallstreetmojo
![R4 2022 release Intacct [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13894_0_0jpg.jpg)
This webinar gives you an overview of the 2022 R4 Updates in Sage Intacct. Guided by a qualified Sage consultant, this webinar will take you through the changes step by step, using the same interactive Sage Intacct dashboards that you use in your company today. The goal is to ensure you and your teams have the information to maximize the system features and get the clearest view of the financials across your business/es. Sage Intacct is an industry leading native cloud financial management tool with the flexibility to handle how you run your construction and/or real estate business. Gain visibility and control with the only accounting software endorsed by the AICPA.ETHOSystems is a multi-award-winning provider of integrated construction and real estate business software and support. With over 35 years hands-on industry experience, we utilize the Sage software and complimentary products to bring real time solutions to long term challenges. When it comes to accounting, project management estimating, CRM, HR and payroll, ETHOSystems is dedicated to recommending, designing, implementing and supporting software solutions tailored to the specific needs of the construction and real estate industries. Website – http://ethosystems.comLinkedin – http://www.linkedin.com/company/ethos…Facebook – https://www.facebook.com/ETHOSystemsIncTwitter – https://twitter.com/ethosystems
![Mary Foelster on audit quality [Video]](https://video.ednadigitalmarketing.com/wp-content/uploads/2022/11/mp_13891_0_0jpg.jpg)
Get the latest tips about undergoing or performing a single audit. The AICPA Governmental Audit Quality Center is here to help with information and free resources. Visit aicpa.org/gaqc#GetSingleAuditReady