Most Up To Date Courses! ... Ever-changing tax laws

Art Werner

NEW RELEASES
by Arthur Werner

$79.00 each Add to cart

The Complete Guide to New York Death Taxation

  • Credits: 4
  • Format: OnDemand® Webinar
  • Field of Study: Federal Tax Law
  • Author/Speaker: Art Werner

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Taxation
Course ID:EWTFM-T-02019-22-O | 6233-CE-0751 | WR-379.22-OD
Published Date:September 2022
COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the New York Estate Tax Return. 

Objective:
  • To learn how to properly prepare the New York Estate Tax Return

Learning Objectives:

After reading the course material, you will be able to:

  • New York death taxation – The law 
  • How to prepare the New York Estate Tax Return 
  • Various postmortem estate planning issues involved in the preparation of the New York Estate Tax Return
  • Coordination with the Federal Estate Tax Return (Form 706)
  • Coordination with estate administration issues 
  • Probate issues 
  • Non-probate issues 
  • Valuation issues 
  • Joint tenancy issues

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC
$19.00 each Add to cart

Inflation Reduction Act - How the Bill Impacts You

  • Credits: 1
  •  
  • Format: OnDemand® Webinar
  • Field of Study: Federal Tax Law
  • Author/Speaker: Art Werner

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:None
Course ID:EWTFM-T-02018-22-O | 6233-CE-0750 | WR-378.22-OD 
Published Date:September 2022
COURSE DESCRIPTION

The Inflation Reduction Act of 2022 (IRA) is a bill passed by the 117th United States Congress in August 2022 that aims to curb inflation by reducing the deficit, lowering prescription drug prices, and investing in domestic energy
production while promoting clean energy solutions. President Biden finally signed the Act into law on 16th August 2022.

This reconciliation bill has gone through two names and some significant Tax provisions will impact the upcoming planting season. This program will cover the new tax legislation embodied in the act in detail so that
those attending can adequately advise their clients if and how these various tax changes impact their individual and business planning. 

Highlights:
  • 15% Corporate Tax Rate
  • 1% Tax on Stock Repurchase
  • Impact of Research Credit against Payroll Tax for small businesses
  • Qualified Commercial Clean Vehicles
  • Modifications of the New Energy Efficient Home Credit
  • Extension of the ACA subsidies for household income above 400% of the poverty line
  • Out-of-pocket gap for Medicare Beneficiaries
  • Enhancement of IRS Enforcement…or not

Learning Objectives:

After reading the course material, you will be able to:

  • Discuss how the Inflation Reduction Act of 2022 will impact clients
  • Discuss the new tax legislation and how it will affect business planning

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC
$39.00 each Add to cart

Estate, Gift, and Income Tax Planning for Real Estate

  • Credits: 2
  • Format: OnDemand Webinar
  • Field of Study:Federal Tax Update
  • Author/Speaker: Art Werner

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Estate Taxes
Course ID:EWTFM-U-02014-22-O | 6233-CE-0745 | WR-377.22-OD
Published Date:© June 2022

COURSE DESCRIPTION

In times of economic and tax uncertainty, real estate ownership can create frustrations and concerns for your client. The purpose of this course is to assist the practitioner in understanding the complexities that a client faces
with regard to real estate ownership, prospective real estate ownership, and the tax issues surrounding their real estate holding and prospective holdings. 

Topics include:
  • Real estate as a part of a client's divinified portfolio of investments 
  • Understanding the differences revolving around personal real estate vs. investment real estate 
  • Understanding valuation issues 
  • Understanding titling issues 
  • Individual deduction issues, including the interest limitation 
  • Business deduction issues 
  • At-risk limitations 
  • Passive activity rules update 
  • How the IRC Section 199A deduction applies to real estate investments 
  • Depreciation issues 
  • Estate and Gift planning techniques for real estate 
  • Proper use of trusts in real estate holdings

Learning Objectives:

After reading the course material, you will be able to:

  • To discuss with the practitioner an understanding of the income, estate, and gift tax issues of various circumstances that a client classifies as bad situations in this COVID-19 environment revolving around a client's real
    estate (and prospective real estate) holding. 

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC

Art Werner

NEW RELEASES
by Paul Winn

$29.00 each Add to cart

Navigating Form 1040 Schedule C

  • Credits: 3
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Law
  • Author/Speaker: Paul Winn
Available Formats:
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General Understanding of Taxation
Course ID:EWTFM-T-02021-22-S | PW-829.22 | 6233-CE-0752
Published Date:October 2022
COURSE DESCRIPTION

There is little doubt in the minds of many observers that the world of work—an environment in which a legion of wage earners commute to an employer’s office or worksite to toil from 9 to 5—is changing, and that impression is bolstered
by recent studies. Among those studies is a Gallup report titled “The Gig Economy and Alternative Work Arrangements.” The changing nature of work for many taxpayers is likely to have an effect on tax preparers’ need to prepare
Schedule C.

The gig economy, an economy characterized by multiple types of alternative work arrangements including independent contractors, online platform workers, contract firm workers, on-call workers, and temporary workers, engages 36% of
U.S. workers. Gallup, in its report, also estimates that 29% of all workers in the U.S. have an alternative work arrangement as their primary job.

Whether the strength of the gig economy is due to the flexibility and freedom it affords, the fewer limits on the income it exerts compared to being a wage earner, or results from some other advantage it offers, it seems clear that, barring
a cataclysmic event affecting the economy, the gig economy is here to stay and intent on growing larger with each year. With that growth is the likely growth of tax preparers’ need to be familiar with the preparation of Schedule C.

Learning Objectives:

After reading the course material, you will be able to:

  • Identify the types of income reported on Schedule C
  • Determine proprietors’ installment sale income when using the installment method
  • Describe the business expenses deductible on Schedule C
  • List the differences between a business and a hobby
  • Apply the rules governing the deduction for business use of a taxpayer’s home.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC
$19.00 each Add to cart

Inflation Reduction Act

  • Credits: 2
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Law
  •  
  • Author/Speaker: Paul Winn
Available Formats:  
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General Understanding of Taxation
Course ID:PW-828.22 | EWTFM-T-02020-22-S | 6233-CE-0753
Published Date:October 2022
COURSE DESCRIPTION

On August 16, 2022, the Inflation Reduction Act (IRA), legislation designed in large part to lower consumer energy costs and provide economic incentives to reduce the human impact on climate change, became law. Among other provisions,
the new law provides multiple tax incentives for taxpayers to:

  • Make energy-efficient home improvements
  • Purchase electric vehicles; and
  • Afford health insurance coverage.

This course addresses the provisions of the Inflation Reduction Act most likely to be of interest to tax preparers. In so doing, it examines the tax credits available for energy-efficient home improvements, for the purchase of new and used electric vehicles, for electric car charging and natural gas-powered car fueling devices, and for clean energy generation. In addition, it discusses the expanded health insurance premium tax credits and the extension of the limitation of noncorporate taxpayer excess business losses. 

Learning Objectives:

After reading the course material, you will be able to:

    • Calculate the tax credits available for taxpayers’ energy-efficient home improvements;
    • Describe the tax credits available for the purchase of electric vehicles;
    • Recognize the requirements and tax rules applicable to electric vehicle tax credits;
    • Identify rules and limitations applicable to the qualified refueling property credit;
    • List the clean energy and efficiency incentives;
    • Apply the rules applicable to the expanded health insurance premium tax credit; and
    • Recognize the limitation of noncorporate taxpayer excess business losses.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC
Stephen Fustolo

NEW RELEASES
by Stephen Fustolo
Released November 2022

$79.00 each Add to cart

Implementing the New Lease Standard ASU 2016-02 and Other Amendments Guidance for Private Companies – 2023 Edition

  • Credits: 8
  • Format: Self-Study eBook
  • Field of Study: Accounting
  •  
  • Author/Speaker: Stephen Fustolo
Available Formats: 
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General understanding of U.S. GAAP
Course ID:SF-301.23
Published Date:November 2022 (new)
COURSE DESCRIPTION

The purpose of this course is to review the changes made to lease accounting by ASU 2016-02, Leases, (as further amended by ASU 2018-01, Land Easement- Practical Expedient for Transition to Topic 842), and numerous other amendments,
and to establish the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease.  

Topics include:
  • a review of the new rules for lessees and lessors, 
  • the types of leases, 
  • how to account for the balance sheet, 
  • income statement and cash flows statement impacts of different types of leases, 
  • the implementation requirements, and more.

Learning Objectives:

After reading the course material, you will be able to:

  • Recognize a key change made to GAAP by the new lease standard
  • Identify a type of lease that exists for a lessee under ASU 2016-02
  • Recall a type of lease for which the ASU 2016-02 rules do not apply  
  • Recognize some of the criteria that determine whether a contract is or is not a lease
  • Identify some of the types of economic benefits a lessee can obtain from a leased asset 
  • Recognize a right that ASU 2016-02 states does not prevent a lessee from having the right to direct use of an identified asset 
  • Identify a threshold for a lease term to be considered a major part of an asset’s remaining economic life
  • Recognize who an entity might not want to use the risk-free rate to compute the present value of lease payments
  • Identify how a lessee should account for initial direct costs 
  • Recognize items that are and are not components of a lease term
  • Recall the method a lessee should use to record interest expense on a lease obligation
  • Identify types of leases for a lessor
  • Recognize the rate that a lessor should use in performing the 90% test for a direct financing lease
  • Recall how a lessor should initially account for initial direct costs for a lease in certain instances
  • Identify how a lessor should account for lease payments received on the income statement for an operating lease
  • Recall how a lessor should classify certain cash receipts on the statement of cash flows
  • Recognize how certain existing leases are accounted for on the implementation date of ASU 2016-02
  • Identify how deferred income taxes will be treated for lessees under ASU 2016-02
  • Recall the potential impact that the new lease standard might have on a lessee’s EBITDA and debt-equity ratios, and
  • Recall the IRS rules as when an entity should and should not capitalize a lease for tax purposes.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA


$39.00 each Add to cart

Implementing the New Lease Standard ASU 2016-02 and Other Amendments Guidance for Private Companies – 2023 Edition (mini)

  • Credits: 4
  •  
  • Format: Self-Study eBook
  • Field of Study: Accounting
  •  
  • Author/Speaker: Stephen Fustolo
Available Formats: 
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General understanding of U.S. GAAP
Course ID:SF-301.23
Published Date:November 2022 (mini)
COURSE DESCRIPTION

The purpose of this course is to review the changes made to lease
accounting by ASU 2016-02, Leases,
(as further amended by ASU 2018-01, Land
Easement- Practical Expedient for Transition to Topic 842),
and numerous
other amendments, and to establish
the principles that lessees and lessors shall apply to report useful
information to users of financial statements about the amount, timing, and
uncertainty of cash flows arising from a lease. 

Topics include:
  • a review of the new rules for lessees and lessors, 
  • the types of leases, 
  • how to account for the balance sheet, 
  • income statement and cash flows statement impacts of different types of leases, 
  • the implementation requirements, and more.

Learning Objectives:

After reading the course material, you will be able to:

  • Recognize a key change made to GAAP by the new lease standard
  • Identify a type of lease that exists for a lessee under ASU 2016-02
  • Recall a type of lease for which the ASU 2016-02 rules do not apply  
  • Recognize some of the criteria that determine whether a contract is or is not a lease
  • Identify some of the types of economic benefits a lessee can obtain from a leased asset 
  • Recognize a right that ASU 2016-02 states does not prevent a lessee from having the right to direct use of an identified asset 
  • Identify a threshold for a lease term to be considered a major part of an asset’s remaining economic life
  • Recognize who an entity might not want to use the risk-free rate to compute the present value of lease payments
  • Identify how a lessee should account for initial direct costs 
  • Recognize items that are and are not components of a lease term
  • Recall the method a lessee should use to record interest expense on a lease obligation
  • Identify types of leases for a lessor
  • Recognize the rate that a lessor should use in performing the 90% test for a direct financing lease
  • Recall how a lessor should initially account for initial direct costs for a lease in certain instances
  • Identify how a lessor should account for lease payments received on the income statement for an operating lease
  • Recall how a lessor should classify certain cash receipts on the statement of cash flows
  • Recognize how certain existing leases are accounted for on the implementation date of ASU 2016-02
  • Identify how deferred income taxes will be treated for lessees under ASU 2016-02
  • Recall the potential impact that the new lease standard might have on a lessee’s EBITDA and debt-equity ratios, and
  • Recall the IRS rules as when an entity should and should not capitalize a lease for tax purposes.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA


$39.00 each Add to cart

Accounting and Financial Reporting in a Post-COVID Economy: Inflation, Supply Chains, Interest Rates and Recession 2023 Edition

  • Credits: 4
  • Format: Self-Study eBook
  • Field of Study: Accounting | Auditing
  •  
  • Author/Speaker: Stephen Fustolo
Available Formats:  4  (Accounting 2 CPEs; Auditing 2 CPEs)
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General understanding of accounting, financial reporting, auditing, and compilation and review standards
Course ID:SF-459.23
Published Date:November 2022 (new)
COURSE DESCRIPTION

The objective of this course is to address the accounting and financial reporting for the current post-COVID economic climate including the effects of inflation, supply-chain shortages, rising interest rates, and other events affecting
company financial statements for 2022 and 2023.

Topics include:
  • Recognize some types of concentrations that might require disclosure under the risk and uncertainty rules
  • Identify the definition of near term
  • Recall the frequency in which an entity should test goodwill for impairment
  • Recognize some exit and disposal costs
  • Recall how to classify business interruption insurance proceeds on the financial statements
  • Recognize the relationship a change in interest rates has on real estate values
  • Identify the benchmark used to determine a going concern
  • Recognize how to report an ongoing concern in an audit engagement
  • Identify a method that can be used to measure variable consideration revenue
  • Recognize an example of a construction-type contract
  • Identify an advantage of remote auditing
  • Identify whether the LIFO IPIC approach is acceptable for GAAP
  • Recall the net operating loss rules

Learning Objectives:

After reading the course material, you will be able to:

  • Recognize some types of concentrations that might require disclosure under the risk and uncertainty rules
  • Identify the definition of near term
  • Recall the frequency in which an entity should test goodwill for impairment
  • Recognize some exit and disposal costs
  • Recall how to classify business interruption insurance proceeds on the financial statements
  • Recognize the relationship a change in interest rates has on real estate values
  • Identify the benchmark used to determine a going concern
  • Recognize how to report an ongoing concern in an audit engagement
  • Identify a method that can be used to measure variable consideration revenue
  • Recognize an example of a construction-type contract
  • Identify an advantage of remote auditing
  • Identify whether the LIFO IPIC approach is acceptable for GAAP
  • Recall the net operating loss rules

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA


$19.00 each Add to cart

PPP Loans and Forgiveness: Accounting and Financial Reporting Issues 2023

  • Credits: 2
  • Format: Self-Study eBook
  • Field of Study: Accounting
  • Author/Speaker: Stephen Fustolo
Available Formats: 
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General understanding of accounting, financial reporting, auditing, and compilation and review standards
Course ID:SF-319.23
Published Date:November 2022
COURSE DESCRIPTION

The objective of this course is to inform the reader of the accounting and financial reporting issues related to the receipt and forgiveness of loans received under the Paycheck Protection Program (PPP) Including first- and second-draw
loans.

Topics include:
  • Understanding the basic rules for PPP loans;
  • a review of how PPP loans should be accounted for under GAAP; 
  • accounting for the treatment of PPP loans as debt; 
  • how to account for debt issuance costs; 
  • accounting for the forgiveness of debt; 
  • presentation of eligible expenses; 
  • presentation of PPP loan transactions on the statement of cash flows;  
  • disclosures required for PPP loans; 
  • accounting for advances received under the Economic Injury Disaster Loan (EIDL); accounting for PPP loans as grants; 
  • CPA independence issues when there is involvement in PPP loan transactions;  accountant and auditor reporting issues and use of an emphasis-of-matter paragraph in reports; and more.

Learning Objectives:

After reading the course material, you will be able to:

  • Identify some of the eligible expenses related to the use of PPP loan proceeds
  • Recognize approaches to account for PPP loans under GAAP
  • Recall how to present  debt issuance costs on the financial statements
  • Recognize how to account for PPP loan forgiveness
  • Recognize how to present a gain on extinguishment on the statement of cash flows
  • Identify how to treat the forgiveness of a PPP loan for tax purposes
  • Recognize  how the IAS 20 grant approach is used to account for its PPP loan
  • Recognize actions that impact a CPA’s independence in a PPP loan assistance engagement
  • Recall some of the rules about a CPA receiving an agent fee from a PPP loan lender, and 
  • Identify whether an emphasis-of-matter paragraph may be used in an accountant’s report when there is forgiveness of a PPP loan

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA


2022 Federal Tax Workbook for Sale

Do you prefer printed materials over digital for research and annotation? We offer our Federal Tax Workbook used at our Tax Seminars for individual purchases. It has everything you need for the 2023 Tax Season.

Tax Workbook

Topics covered include:

Get both volumes of the 2022 Federal Tax Workbook at a discounted price!
  • New Developments
  • Individual Taxpayer Issues
  • Rulings and Cases
  • U.S. Expatriates – Select International Tax Issues for Individuals
  • Exempt Organizations
  • Ethics and Due Diligence for the New Tax Client
  • Agricultural Issues and Rural Investments
  • Elder Issues
  • Terminating a Business Interest
  • Partnership Basics
  • Tax Considerations in the Distribution of Estate Assets
  • Small Business Issues

Tax Workbook
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Price includes Shipping

$70.00 each 2022 Federal Tax Workbook 19 items in stock
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Global CPE has been providing convenient, cost-effective Online CPE/CE for CPAs, EA’s, Financial Planners, and other Tax Professionals for over 15 years. We are proud to have some of the highest-rated speakers and authors in the industry. Our CPA for CPE Courses are always Up-to-Date with all the latest developments in the tax and accounting industry.

Our Online CPE Courses are produced to provide both the public and private industry CPA, EA, Financial Planners, and other Tax Professionals a complete CPE/CE curriculum. All of our CPE/CE Courses are NASBA approved, written and produced in accordance with the AICPA, offered in multiple formats including live seminars, live and on-demand webinars, printed self-study books, online self-study eBooks, downloadable Mp3 audiobooks, and online video Courses. Global CPE is sponsored by NASBA, IRS, CTEC, CFP, Illinois, New York, and Texas, so you can be reassured in knowing your courses will be accepted.

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Our Mission

To Continue Educating CPA’s, EA’s, Tax Professionals, and Financial Planners through our Cutting Edge Technology as a Leading Provider in the Industry. 


Global CPE has been providing convenient, cost-effective Online CPE/CE for CPAs, EA’s, Financial Planners, and other Tax Professionals for over 15 years. We are proud to have some of the highest-rated speakers and authors in the industry. Our CPA for CPE Courses are always Up-to-Date with all the latest developments in the tax and accounting industry.

Our Online CPE Courses are produced to provide both the public and private industry CPA, EA, Financial Planners, and other Tax Professionals a complete CPE/CE curriculum. All of our CPE/CE Courses are NASBA approved, written and produced in accordance with the AICPA, offered in multiple formats including live seminars, live and on-demand webinars, printed self-study books, online self-study eBooks, downloadable Mp3 audiobooks, and online video Courses. Global CPE is sponsored by NASBA, IRS, CTEC, CFP, Illinois, New York, and Texas, so you can be reassured in knowing your courses will be accepted.

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