Self-Study

Surgent's Current Issues in Accounting and Auditing: An Annual Update

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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.

Major subjects

• 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

Learning 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

Who should take this program?

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

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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