Ethics in the World of AI: An Accountant's Guide to Managing the Risks
2CPE

Learning Objectives:

• Recall strategies for responsible AI development and governance in accounting and finance
• Identify the challenges of maintaining ethical standards while using generative AI tools
• Recognize the impact of data bias on the outputs generated by generative AI models in accounting and finance.

To register, add the course to your cart and type in BKR at checkout.

Ethics in the World of AI: An Accountant's Guide to Managing the Risks
2CPE

Learning Objectives:

• Recall strategies for responsible AI development and governance in accounting and finance
• Identify the challenges of maintaining ethical standards while using generative AI tools
• Recognize the impact of data bias on the outputs generated by generative AI models in accounting and finance.

To register, add the course to your cart and type in BKR at checkout.

Annual Update for Accountants and Auditors
9 CPE

Learning Objectives:

• Identify recently issued FASB Accounting Standards Updates (ASUs) that cover broad and narrow issues.
• Identify the objectives and working plan of the Private Company Council (PCC).
• Determine the updates issued by FASB at the recommendation of the PCC.
• Recognize ongoing FASB projects.
• Identify unique challenges for audit engagements.
• Determine the key elements related to the auditor’s risk assessment and recently issued SASs.
• Distinguish key elements included in the recently issued Statements on Quality Management Standards (SQMSs) and Statements on Standards for Accounting and Review Services (SSARSs)
• Identify best practices for performing analytical procedures in a review engagement.

To register, add the course to your cart and type in BKR at checkout.

IFRS 16, Leases
1 CPE

Learning Objectives:

• Determine whether an arrangement is (or contains) a lease.
• Recall how to account for leases under IFRS 16 (with focus on lessee accounting).

To register, add the course to your cart and type in BKR at checkout.

U.S. Tax Treaties
4 CPE

Learning Objectives:

• Identify when a PE exists.
• Recall how U.S. tax treaties determine U.S. tax residency and how it affects eligibility under the treaty.
• Distinguish how hybrid entities are treated under U.S. income tax treaties.
• Identify the mechanisms for tax dispute resolution.

To register, add the course to your cart and type in BKR at checkout.

Ethics in the World of AI: An Accountant's Guide to Managing the Risks
2CPE

Learning Objectives:

• Recall strategies for responsible AI development and governance in accounting and finance
• Identify the challenges of maintaining ethical standards while using generative AI tools
• Recognize the impact of data bias on the outputs generated by generative AI models in accounting and finance.

To register, add the course to your cart and type in BKR at checkout.

Fundamentals of ESG Certificate
6 CPE

Learning Objectives:

• Recognize the importance of sustainability and ESG in today's business environment.
• Recognize the three pillars of ESG.
• Identify key factors influencing the current sustainability reporting landscape.

To register, add the course to your cart and type in BKR at checkout.

IFRS®: Financial Instruments (IAS 32, IFRS 9, IFRS 7)
1 CPE

Learning Objectives:

• Recall how financial instruments issued by an entity are presented as financial liabilities or equity.
• Identify recognition and derecognition criteria for financial instruments.
• Recall how financial instruments are classified and measured initially and subsequently.
• Recognize the accounting requirements for derivatives.
• Identify the disclosure requirements regarding the significance of financial instruments to an entity.
• Identify the nature and extent of risks arising from those financial instruments.

To register, add the course to your cart and type in BKR at checkout.

IFRS®: IFRS 3, Business Combinations; IAS 28, Investments in Associates and Joint Ventures; and IFRS 11, Joint Arrangements
2 CPE

Learning Objectives:

• Identify when a transaction is a business combination.
• Apply the acquisition method of accounting for a business acquisition.
• Recognize how to subsequently account for both goodwill and negative goodwill.
• Recognize how the amount of consideration transferred is determined, including contingent consideration.
• Recall how contingent liabilities and intangible assets are treated.
• Indicate whether an investment qualifies as an associate.
• Recognize the appropriate accounting treatment for associates.

To register, add the course to your cart and type in BKR at checkout.