Overview 4.0 Credits ONLINE Cover the Accounting Standard Updates (ASUs) issued by the FASB that are effective for the 2023 year ends. Address those standards that will be effective soon and are well suited for early implementation. Take a deeper dive into how to prepare for the CECL standard in longer courses.
Objectives Recall new accounting ASUs issued by the FASB Identify ASUs effective in the current year Describe the key financial reporting changes of the leases and financial instruments standards
