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FASB SSARS and SAS Update and Review 2022#312022

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Credit

Amount

CPA

Course Author: Steven C. Fustolo Field of Study (CPA): Accounting and Auditing

Course Details, Learning Objectives, Table of Contents

Course Description

Course publication/revision date: This course was updated on 4/21/2022.
The purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements, current and pending developments, the new lease standard, practice issues, a discussion of accounting and financial reporting issues related to COVID-19, the CARES Act and PPP loans, accounting and disclosures for the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax. The course also addresses new statements issued by the Auditing Standards Board, changes in compilation and review standards, and more.