Get an update on FASB’s new derivatives and hedging ASU, the AICPA’s recent exposure draft on audits of group financial statements and new ethics guidance for CPAs.
HIGHLIGHTS
- FASB ASU 2022-01, Derivatives and Hedging, Fair Value Hedging-Portfolio Layer Method
- FASB EITF 21-A, Accounting for Investments in Tax Credit Structure Using Proportional Amortization Method
- Lease accounting for not-for-profitsAICPA exposure draft on audits of group financial statements
- New ethics guidance for CPAs
- Accounting for cannabis businesses
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None