Accounting & Auditing Update: A Complete Review of Key New Pronouncements Webinar

To update financial professionals on the latest developments in financial reporting from the FASB. You’ll learn how to apply all of the most recent pronouncements effectively and efficiently, and get an overview of the latest SASs and other current auditing issues.

• Accounting Standards
  – Impairment testing in general 
  – Leases 
  – Reference Rate Reform – LIBOR Transition 
  – Supplier finance programs 
  – Convertible instruments and debt 
  – Business combinations 
  – Joint venture formation 
  – Accounting for income taxes 
  – Insurance contracts 
  – SEC items 
  – Nonpublic company issues 
  – Proportional amortization of income credits 
  – Fair value measurement 
  – Crypto assets 
  – Segment reporting 
  – Profits interest 
  – Conceptual framework 
  – Disaggregation of income statement expenses 
  – Induced conversion of convertible debt
• Proposed Accounting Standards Update
  – Invitation to comment 
  – Environmental credits 
  – Financial key performance indicators 
  – Accounting for internal-use software 
  – Credit losses for non-public entities 
  – Government grants 
  – Interim reporting
• FASB Projects
• Non-GAAP Measures
  – IPOs
  – SEC comments and prohibitions
  – Center for Audit Quality (CAQ) guidance
  – SEC Chief Accountant comments
• Climate Change Accounting & Disclosure Proposals
  – Creation of the ISSB
  – SEC’s proposed climate rule
  – California environmental reporting
• Special Purpose Acquisition Companies (SPACs)
• SEC Rules for SPACs
• Auditing Update
  – Status of the PCAOB
  – Using the work of specialists
• Statements on Auditing Standards
• The Lease Capitalization Process