Accounting Hot Topics

  • Wednesday, May 1, 2024 – Wednesday, April 30, 2025

  • 2.00

In addition to being experts on the nuts and bolts of accounting and auditing, experienced auditors must also be aware of the emerging trends in our industry, as well as those complex topics with which we don't need to deal on an everyday basis. In this session, we'll cover some of those emerging and challenging topics.

First, we'll review technology hot trends and how they will likely impact your clients and how you will need to address them in your audit risk assessments and procedures. Next, as the FASB continues to implement more opportunities to value assets and liabilities at their fair value, we'll review the accounting definition of fair value and how it's determined. Lastly, we'll review two areas that use fair value concepts pervasively, accounting for business combinations and asset impairment.

With a sound understanding of the basic accounting concepts related to these complex topics, auditors will be able to significantly enhance the level of services that they can provide to their clients. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)


  • Identify key technology trends and how they will be impacting the accounting profession
  • Recall key provisions of ASC 820 related to fair value
  • Identify key accounting considerations related to business combinations
  • Identify accounting considerations related to asset impairment


  • Technology trends and hot topics
  • Fair value concepts
  • Accounting for business combinations
  • Asset impairment accounting

Additional Information

Designed For

Accountants with several years in the auditing profession



Advanced Preparation



2.00 Accounting


Experience in accounting and attestation

Course Number


Level of Knowledge


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