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Current Issues in Accounting and Auditing: An Annual Update (AAU4)

  • Format Self-Study Download
  • Credits 4.00
  • Level Update
  • Field of Study Accounting (2), Auditing (2)

Overview

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.



Major Topics:

  • Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda
  • New ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures
  • Leases – Topic 842
  • Recently issued SASs and other AICPA activity through SAS No. 149
  • Detailed review of SAS No. 145
  • Other important A&A practice matters

Learning Objectives:

  • Recall and apply recently issued and proposed FASB and AICPA pronouncements
  • Recall and apply guidance from ASC Topic 842, Leases
  • Understand the main provisions of SASs No. 145 to No. 149
  • Identify other important A&A practice matters to be aware of
  • Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Who should take this course:

Accounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities

Experience in accounting and attestation

None

No

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