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Overview

8.0 Credits
ONLINE

Look at FASB's recent activities and cover standards effective in the current year and those that will be effective in the future. Discuss standards issued by the Auditing Standards Board and the Accounting & Review Services Committees of the AICPA while considering the impact of the new standards and how you can prepare to implement them practically.

Objectives

  •     Describe recently issued changes to US GAAP
  •     Define a lease under Topic 842
  •     Recall changes to the audit evidence rules
  •     Identify changes to risk assessment in SAS 145

    • Major Topics

  •     Recently issued Accounting Standard Updates (ASUs)
  •     Leases
  •     Financial instruments
  •     Audit Evidence
  •     Risk Assessment
  •     Quality Management

    • Designed For

     

    Prerequisite

     

    Advanced Preparation

     
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