Date: June 13, 2025
Time: 9 – 11:30 a.m. PT
Recognize the impact of emerging issues focusing on the current FASB agenda and recently completed projects as well as the accounting standards most likely to be relevant to auditors in today's economic environment. Some topics will necessarily depend upon current events and conditions but core topics are expected to include recently issued standards involving induced conversions of convertible debt, and equity interests issued as compensation by pass through entities. We will discuss the recently issued FASB Staff Educational Paper clarifying guidance on the presentation and disclosure of retainage for construction contractors. Other topics will include activities of the Private Company Council and anticipated updates to the Codification including accounting for government grants, software costs and determining the acquirer in an acquisition of a VIE. Time permitting we many discuss the FASB'S renewed interest in accounting for intangibles. Depending on economic conditions we may also review accounting for going concern disclosures and impairment testing. The course also includes an update on the FASB and PCC agendas.
1000003878-132485
Closed Captioning Available
Anyone interested in emerging issues in accounting.
Accounting
Advanced
Working knowledge of accounting standards.
None
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.