20SS-0153: Surgent's Annual FASB Update and Review (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
4 CPE (4 technical)
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Designed for practitioners and their staff, whether in public accounting or business and industry, this course provides an overview of recent FASB accounting and reporting developments. The course begins by reviewing recent Private Company Council (PCC) activities and recently issued Accounting Standards Updates (ASUs), analyzing guidance that has a major effect on all industries, including those covering revenue recognition and leases. Special attention is given to standard setters' activities that affect small and medium-sized entities. Examples and illustrations provide hands-on application to help you assess and implement the new standards and guidance applicable to your practice and clients.
Major subjects
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Private company standard setting activities
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Recent FASB Accounting Standards Updates (ASUs)
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Revenue Recognition -- Topic 606, Revenue from Contracts with Customers, and its related updates
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Topic 842, Leases
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Other recently issued FASB Updates
Learning objective(s)
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Be aware of recent private company standard setting activities
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Review the latest FASB Accounting Standards Updates (ASUs)
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Understand and apply the FASB's comprehensive new Revenue Recognition guidance -- Topic 606, Revenue from Contracts with Customers, and its related updates
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Understand the new lease accounting guidance found in Topic 842, Leases
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Recall key provisions of recently issued FASB Updates
Who should take this program?
Practicing CPAs and their staffs, both in public accounting and business and industry, controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
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