Objective
- Recall and apply recently issued and proposed FASB and AICPA pronouncements
- Recall and apply guidance from ASC Topic 842, Leases
- Understand the main provisions of SASs No. 145 to No. 149
- Identify other important A&A practice matters to be aware of
- Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material
Highlights
- Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda
- New ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures
- Leases – Topic 842
- Recently issued SASs and other AICPA activity through SAS No. 149
- Detailed review of SAS No. 145
- Other important A&A practice matters
Designed For
Accounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters' activitiesPrerequisite
Experience in accounting and attestationAdvanced Preparation
None