Accounting Update: A Complete Review of Key New Pronouncements | CPE Online

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Accounting Update: A Complete Review of Key New Pronouncements Webinar

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Available Formats:

Live Webinar

$119

CPE Credits: 4 Hours
Overview

Keeping pace with evolving accounting standards is essential for any accurate financial reporting. This updated course provides a comprehensive review of recently issued FASB Accounting Standards Updates (ASUs) and emerging accounting developments that may significantly affect financial reporting and disclosure requirements for business entities. Participants  will gain a clear understanding of recently issued guidance related to environmental credits, government grants, hedge accounting, income tax disclosures, and more. Additionally, participants will examine the practical implications of new guidance, including implementation considerations, disclosure requirements, and presentation issues affecting financial statements. This includes the process of:

  • Identifying recently issued FASB Accounting Standards Updates and evaluating their impact on financial statement recognition, measurement, presentation, and disclosure
  • Assessing implementation considerations associated with new accounting guidance across multiple financial reporting areas
  • Applying newly issued guidance to improve the quality, consistency, and compliance of financial reporting practices
Objective

To provide accounting and finance professionals with a practical understanding of recently issued FASB Accounting Standards Updates and emerging accounting developments so they can effectively implement new guidance and maintain compliance with current financial reporting requirements.

Emphasis
  • Significant accounting developments and recently issued FASB standards affecting financial reporting, including:
    – Environmental credits and environmental credit obligations (ASU 2026-02)
    – Paid-in-kind dividends on preferred stock (ASU 2026-01)
    – Codification improvements and SEC accounting updates (ASU 2025-12 and ASU 2025-02)
    – Interim reporting improvements (ASU 2025-11)
    – Government grant accounting for business entities (ASU 2025-10)
    – Hedge accounting and derivatives developments (ASU 2025-09 and ASU 2025-07)
    – Purchased loans and credit loss accounting (ASU 2025-08 and ASU 2025-05)
    – Internal-use software accounting (ASU 2025-06)
    – Expense disaggregation, income tax disclosures, and convertible debt developments (ASU 2025-01, ASU 2024-03, ASU 2023-09, and ASU 2024-04)

Available Formats:

Live Webinar

$119

CPE Credits: 4 Hours

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
4 Hours
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Accounting Update: A Complete Review of Key New Pronouncements Self-Study Webinar

share icon
Link Copied!

Available Formats:

Self-Study

$119

CPE Credits: 5 Hours
Overview

Keeping pace with evolving accounting standards is essential for any accurate financial reporting. This self-study webinar provides a comprehensive review of recently issued FASB Accounting Standards Updates (ASUs) and emerging accounting developments that may significantly affect financial reporting and disclosure requirements for business entities. Participants  will gain a clear understanding of recently issued guidance related to environmental credits, government grants, hedge accounting, income tax disclosures, and more. Additionally, participants will examine the practical implications of new guidance, including implementation considerations, disclosure requirements, and presentation issues affecting financial statements. This includes the process of:

  • Identifying recently issued FASB Accounting Standards Updates and evaluating their impact on financial statement recognition, measurement, presentation, and disclosure
  • Assessing implementation considerations associated with new accounting guidance across multiple financial reporting areas
  • Applying newly issued guidance to improve the quality, consistency, and compliance of financial reporting practices
Objective

To provide accounting and finance professionals with a practical understanding of recently issued FASB Accounting Standards Updates and emerging accounting developments so they can effectively implement new guidance and maintain compliance with current financial reporting requirements.

 

DETAILED LEARNING OBJECTIVES

• Identify the scope and key provisions of ASU 2026-02, Environmental Credits and Obligations

• Recognize the accounting and measurement requirements for environmental credits and environmental credit obligations

• Determine the appropriate accounting treatment for paid-in-kind (PIK) dividends on equity-classified preferred stock under ASU 2026-01

• Identify the transition methods available for implementing ASU 2026-01

• Describe the objectives and key provisions of ASU 2025-12, Codification Improvements

• Explain the purpose of ASU 2025-11, Interim Reporting—Narrow-Scope Improvements

• Identify the accounting requirements for government grants received by business entities under ASU 2025-10

• Recognize the objectives and implementation guidance provided by ASU 2025-09, Hedge Accounting Improvements

• Distinguish between costs that are capitalized and expensed under the guidance for internal-use software

• Explain the accounting treatment for share-based consideration payable to a customer

• Determine the accounting consequences of induced conversions of convertible debt instruments

• Identify the disclosure objectives of ASU 2024-03, Disaggregation of Income Statement Expenses

• Recognize the enhanced disclosure requirements under ASU 2023-09, Improvements to Income Tax Disclosures

• Describe key observations from the FASB's Post-Implementation Review of Topic 842, Leases

Emphasis

Significant accounting developments and recently issued FASB standards affecting financial reporting, including:
– Environmental credits and environmental credit obligations (ASU 2026-02)
– Paid-in-kind dividends on preferred stock (ASU 2026-01)
– Codification improvements and SEC accounting updates (ASU 2025-12 and ASU 2025-02)
– Interim reporting improvements (ASU 2025-11)
– Government grant accounting for business entities (ASU 2025-10)
– Hedge accounting and derivatives developments (ASU 2025-09 and ASU 2025-07)
– Purchased loans and credit loss accounting (ASU 2025-08 and ASU 2025-05)
– Internal-use software accounting (ASU 2025-06)
– Expense disaggregation, income tax disclosures, and convertible debt developments (ASU 2025-01, ASU 2024-03, ASU 2023-09, and ASU 2024-04)

Available Formats:

Self-Study

$119

CPE Credits: 5 Hours

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
5 Hours
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Upcoming dates

  • Live Webinar: Mon, Oct 12, 2026, 12:00 PM – 4:00 PM EDT – $119 (session code WA1104JCPR01126)
  • Live Webinar: Wed, Oct 21, 2026, 12:00 PM – 4:00 PM CDT – $119 (session code WA1104JCPR02026)
  • Live Webinar: Fri, Oct 23, 2026, 7:00 AM – 11:00 AM PDT – $119 (session code WA1104JCPR03126)
  • Live Webinar: Wed, Oct 28, 2026, 10:00 AM – 2:00 PM EDT – $119 (session code WA1104JCPR01226)
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  • Live Webinar: Wed, Nov 4, 2026, 2:00 PM – 6:00 PM EST – $119 (session code WA1104KCPR01026)
  • Live Webinar: Fri, Nov 6, 2026, 7:00 AM – 11:00 AM PST – $119 (session code WA1104KCPR03026)
  • Live Webinar: Wed, Nov 11, 2026, 11:00 AM – 3:00 PM PST – $119 (session code WA1104KCPR03126)
  • Live Webinar: Wed, Nov 18, 2026, 12:00 PM – 4:00 PM EST – $119 (session code WA1104KCPR01126)
  • Live Webinar: Fri, Nov 20, 2026, 1:00 PM – 5:00 PM CST – $119 (session code WA1104KCPR02026)
  • Live Webinar: Tue, Nov 24, 2026, 7:00 AM – 11:00 AM PST – $119 (session code WA1104KCPR03226)
  • Live Webinar: Wed, Nov 25, 2026, 12:00 PM – 4:00 PM EST – $119 (session code WA1104KCPR01226)
  • Live Webinar: Mon, Nov 30, 2026, 7:00 AM – 11:00 AM PST – $119 (session code WA1104KCPR03326)
  • Live Webinar: Thu, Dec 3, 2026, 9:00 AM – 1:00 PM EST – $119 (session code WA1104LCPR01026)
  • Live Webinar: Wed, Dec 9, 2026, 7:00 AM – 11:00 AM PST – $119 (session code WA1104LCPR03026)
  • Live Webinar: Wed, Dec 16, 2026, 8:00 AM – 12:00 PM CST – $119 (session code WA1104LCPR02026)
  • Live Webinar: Fri, Dec 18, 2026, 8:30 AM – 12:30 PM EST – $119 (session code WA1104LCPR01126)
  • Live Webinar: Tue, Dec 22, 2026, 7:00 AM – 11:00 AM PST – $119 (session code WA1104LCPR03126)
  • Live Webinar: Tue, Dec 29, 2026, 11:00 AM – 1:00 PM EST – $119 (session code WA1104LCPR01226)
  • Live Webinar: Thu, Dec 31, 2026, 9:00 AM – 1:00 PM PST – $119 (session code WA1104LCPR03226)
  • Live Webinar: Mon, Jan 4, 2027, 5:30 AM – 9:30 AM PST – $119 (session code WA1104ACPR03027)
  • Live Webinar: Fri, Jan 8, 2027, 9:00 AM – 1:00 PM EST – $119 (session code WA1104ACPR01027)
  • Live Webinar: Wed, Jan 13, 2027, 6:00 AM – 10:00 AM PST – $119 (session code WA1104ACPR03127)
  • Live Webinar: Tue, Jan 19, 2027, 9:00 AM – 1:00 PM EST – $119 (session code WA1104ACPR01127)
  • Live Webinar: Wed, Jan 20, 2027, 9:00 AM – 1:00 PM CST – $119 (session code WA1104ACPR02027)
  • Live Webinar: Mon, Jan 25, 2027, 4:00 PM – 8:00 PM EST – $119 (session code WA1104ACPR01227)
  • Live Webinar: Thu, Jan 28, 2027, 5:30 AM – 9:30 AM PST – $119 (session code WA1104ACPR03227)
  • Live Webinar: Fri, Feb 5, 2027, 12:00 PM – 4:00 PM EST – $119 (session code WA1104BCPR01027)
  • Live Webinar: Wed, Feb 10, 2027, 6:00 AM – 10:00 AM PST – $119 (session code WA1104BCPR03027)
  • Live Webinar: Mon, Feb 15, 2027, 8:00 AM – 12:00 PM CST – $119 (session code WA1104BCPR02027)
  • Live Webinar: Tue, Feb 16, 2027, 10:00 AM – 2:00 PM PST – $119 (session code WA1104BCPR03127)
  • Live Webinar: Wed, Feb 17, 2027, 9:00 AM – 1:00 PM EST – $119 (session code WA1104BCPR01127)
  • Live Webinar: Mon, Feb 22, 2027, 10:00 AM – 2:00 PM EST – $119 (session code WA1104BCPR01227)
  • Live Webinar: Wed, Feb 24, 2027, 7:00 AM – 11:00 AM PST – $119 (session code WA1104BCPR03227)