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SAS 148 [Video]

SAS 148

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SAS 148 (https://www.aicpa.org/resources/download/aicpa-statement-on-auditing-standards-no-148) updates AU-C 935 for recent changes in SASes 142 and 145 which made the appendix out of date. AU-C 935 is used for Compliance Audits and helps auditors understand how to leverage the other AU-C sections when addressing noncompliance in lieu of misstatement. Changes impacting AU-C section 501 is aligned with the effective date of SAS 142. All other amendments in SAS 148 align with the effective date of SAS 145.

How often do you reference the appendix in AU-C 935 when performing Single Audits?

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Resources for Accountants

Finance for Non-Finance Master Business Finance Without Prior Knowledge! [Video]

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Complete Guide to Options, Futures & Swaps! [Video]

🚀 Looking to master the world of derivatives and elevate your finance career? Whether you're a student, analyst, or professional aiming to deepen your understanding of financial instruments, this course is your gateway to becoming a derivatives expert!​ 🎓 Introducing WallStreetMojo’s Basic & Advanced Derivatives Bundle Course – Your comprehensive guide to understanding and applying derivatives in real-world scenarios, from foundational concepts to advanced strategies.​ ✅ 6+ hours of self-paced, expert-led video tutorials ✅ One-year unlimited access – Learn at your convenience! ✅ Hands-on Excel-based learning with downloadable templates ✅ Master forwards, futures, options, swaps, and risk management techniques ✅ Learn to evaluate derivative pricing using stochastic models ✅ Earn two globally recognized certifications upon course completion ✅ Rated 4.8⭐ by thousands of satisfied learners!​ 🔹 What You'll Learn: 📌 Differentiate between various derivative instruments 📌 Apply knowledge to real-world financial scenarios 📌 Implement hedging strategies to protect value 📌 Speculate and bet on future prices effectively 📌 Develop an analytical thought process for trading​ 📜 Upon completion, you'll receive two professional certificates to enhance your resume and open doors to opportunities in trading, risk management, portfolio management, and more.​ 💡 Join over 100,000 learners who have transformed their careers with WallStreetMojo. It's your turn to gain a competitive edge in the finance industry!​ 🎯 Start your journey to mastering derivatives today – Click below to enroll now! 👇​ 🔗 https://www.wallstreetmojo.com/derivatives/advanced-derivatives-certification-course-bundle/ 📢 Subscribe for more practical finance training and career tips! 🔔 Turn on notifications to stay updated on the latest in finance education!

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How to Account for Share Based Compensation [Video]

When a company grants share-based compensation that has a performance condition (which means a certain sales, profit, or other performance condition must be met in order for the share-based compensation to vest), the company must assess at the end of each period whether it is probable that the performance condition will be met. If it is not probable that the performance condition will be met, the company must reverse any compensation expense previously recorded for this share-based compensation (if no compensation expense was previously recorded, the company wouldn't make a journal entry). If it is probable that the performance condition will be met, the company should record compensation expense. Note that for share-based compensation with a MARKET condition (based on the stock price) instead of a performance condition, the company should record compensation expense whether or not it is probable that the market condition will be met. — 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

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Financial Planning & Analysis Course Your guide to budgeting, forecasting, & financial analysis! [Video]

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