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Current Developments in Accounting and Financial Reporting 2019#312319

This course has been archived and cannot be purchased.

Credit
Amount
CPA
16

Course Description

Course publication/revision date: This course was updated on 3/28/2019.

The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating and outlining rules related to new and proposed pronouncements.