This gathering of A&A professionals from Alliance firms, including BDO Assurance principals, will allow for ample discussion of challenges, best practices and innovative ideas in leading efficient audit practices. Your fellow Alliance firms will drive the content and topics to be discussed and will help facilitate the meeting.

BDO’s technical leaders will cover recent updates made by the Government Accountability Office to Generally Accepted Government Auditing Standards (GAGAS), as well as best practices to ensuring compliance with GAGAS requirements.

This training provides a description of the guidance in ASC 606 regarding standalone selling price (SSP) and related key practice issues.

BDO’s governmental technical leaders will lead a discussion on the latest changes issued by the Governmental Accounting Standards Board (GASB) and the status of current projects being deliberated, including several recently issued GASB Statements.

The purpose of this course is to discuss complex areas of debt and equity transactions that may require significant judgment. Through this course, we will discuss the freestanding instrument analysis, predominance considerations under ASC 480, substantial premiums for convertible debt, embedded derivative analysis for both debt and equity transactions including the bifurcation criteria, and issues that affect preferred stock, such as the host contract analysis, contrast the assessment of redemption and conversion features and the temporary equity guidance.

This session will discuss developments in Employee Benefit Plans, including recent DOL activity, quality control findings, and recent standards setting activity.

As part of the critical structure of corporate governance, the board of directors (and those charged with governance) must continually monitor the dynamic risk and opportunity landscape that impact the organizations they serve. Learn what topics may be top of mind to directors and how to better engage with them on these issues, provide added value and deepen relationships with these key stakeholders. This course will leverage findings and ongoing-board engagement from BDO’s Center for Corporate Governance. Topics to be included: enterprise risk management, emerging technology, cyber risks, evolving regulatory impact on financial and governance disclosures, human capital management, and many more.

BDO’s technical leaders will discuss upcoming changes to the Uniform Guidance promulgated by the U.S. Office of Management and Budget and the upcoming compliance supplement. Also, they will discuss lessons learned and practice issues related to Single Audits engagements, including any current developments and trends.

This course will provide learners with an understanding of the accounting for a business combination, including determining whether a transaction is a business combination, identifying the acquirer, determining the acquisition date, recognizing acquired assets and assumed liabilities, determining the consideration transferred, recognizing goodwill or a bargain purchase gain.

This course covers the accounting in accordance with ASC 860 for certain transfers of financial assets and key considerations in determining whether a transfer constitutes a sale.

This session will focus on recent updates, as well as some of the more recent challenging aspects of ASC 740. It will provide further discussions on implementation of Tax Control Framework, from small to large companies, that can help mitigate tax risk. Topics to be covered include accounting for the impact of enacted tax law changes, tax accounting implications of recent FASB Accounting Standard Updates, and understanding operational tax risk and its implications for all companies, among many others.

This session will discuss developments and reminders in the areas of ethics and independence.

This session will focus on the AICPA quality management standards, including practice issues in risk assessment, quality control documentation and testing, and deficiency assessment and remediation.

This session will discuss developments in preparation, compilation, and review services, including practice issues and peer review trends.

The session will cover high level common areas of differences between IFRS & USGAAP, case studies, new upcoming standards (IFRS 18 & IFRS 19).