Evaluating and Properly Disclosing FASB Accounting Standard UpdatesCode: 27-EDFASBASU

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Course Details

Pages: 29
Course Overview
This course provides an overview of the processes involved in understanding, evaluating, and properly disclosing Accounting Standard Updates (ASUs) issued by the FASB. This includes a look at the key elements included within each ASU, how companies should consider the impacts from the change, as well as how to properly disclose these impacts (if known) within their notes to their financial statements. This course also outlines an effective five-step process for monitoring ASUs, from initial release to adoption.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify standard elements included within each FASB ASU
  •  Distinguish between different transition requirements
  •  Recognize SEC disclosure requirements relating to pending ASUs
  •  Identify best practices for effectively tracking ASUs
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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