Brad and his guest Matt Charne provide a rundown of 12 accounting and auditing standards and pronouncements from FASB, GASB and PCAOB.
HIGHLIGHTS
- Financial Accounting Standards Board (FASB):
- Statement on disaggregation
- Statement on credit losses
- Statement on environment credits and environmental credit obligations
- Statement on government grants
- Statement on interim reporting
- Governmental Accounting Standards Board (GASB):
- Statement on subsequent events
- Implementation guidance update – 2025
- Public Company Accounting Standards Board (PCAOB):
- Firm and engagement metrics
- Firm reporting
- Delay of NOCLAR
PREREQUISITES
None
ADVANCE PREPARATION
None