FASB Projects Update Webinar
Overview
FASB standard-setting activity continues to shape the accounting and reporting landscape as new Accounting Standards Updates (ASUs), technical projects, and stakeholder feedback initiatives address evolving financial reporting issues. This course provides a practical update on the FASB's current agenda, active technical and research projects, recent invitations to comment, and newly issued guidance affecting areas such as derivatives, software costs, business combinations, share-based consideration, and income statement expense disclosures. Participants will gain insight into how active and emerging projects may affect future accounting, disclosure, and implementation requirements. You’ll gain insight into:
- The FASB’s structure and standard-setting process
- Active projects on the FASB’s technical agenda
- Recent ASUs, invitations to comment, and emerging accounting developments
Objective
To provide CPAs and other finance professionals with a practical update on current FASB projects, recently issued accounting standards, and emerging standard-setting developments, enabling them to better understand evolving guidance and prepare for future reporting and compliance changes.
Emphasis
- FASB structure and standard-setting agenda
- Financial KPI project developments
- Intangible asset accounting initiatives
- Digital asset accounting developments
- FASB agenda:
– Recent invitations to comment (ITCs) issued by the Board
– Snapshot of active projects on technical agenda - Recently issued ASUs:
– Derivatives scope refinements
– Software costs
– Share-based consideration
– Determining the acquirer
– Induced conversions
– Disaggregation of income statement expenses
Speakers
Douglas Jepson, Deloitte
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