[WEB] Current Issues in Accounting and Auditing: An Annual Update

Description

LINK AND INSTRUCTIONS TO COME FROM HSCPA ONE DAY PRIOR TO SESSION

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.

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

Objectives

• 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

Designed For

Accounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities