Recognize the impact of emerging issues, including the increasing divergence of private company accounting standards, the pace and complexity of new standards being issued, and the usefulness of non-GAAP reporting. We'll discuss current issues, including accounting for crypto assets, the controversy over ESG reporting, going concern disclosures and impairment testing, and accounting for internally developed intangibles, including research and development. The course also includes an update on the FASB and PCC agendas.
Learning Objectives
• Identify current issues in financial accounting including accounting for SAAS arrangements
• Determine how to advise your client on accounting standards
• Prepare for items on FASB and PCC agenda
• Enhance fraud awareness
• Gain awareness of current issues in ESG reporting
Major Topics
• Are we equipped to deal with a resurgence in financial accounting fraud
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• Private company accounting standards, options and elections
• The latest on crypto and ESG
• Accounting and auditing for SAAS arrangements, impairments and going-concern, and debt modification accounting
• FASB and PCC agenda
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