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Overview

8.0 Credits
ONLINE

Examine the Accounting Standards Updates (ASUs) effective this year and those that will be effective soon. Take a high-level look into preparing for the leases and the new CECL model that was part of the financial instruments suite of standards. Cover recently issued SASes, SSARS, and SSAEs, including the new auditor reporting suite (SASes 134 through 141).

Objectives

  •     Describe recently issued changes to US GAAP
  •     Define a lease under Topic 842
  •     Prepare an audit report compliant with SAS 134 and 136
  •     Define materiality under US GAAP and US GAAS

 

Major Topics

  •     Recently issued Accounting Standard Updates (ASUs)
  •     Leases
  •     Financial instruments
  •     The new auditors report (SAS 134)
  •     Employee Benefit Plan Audits (SAS 136)
  •     Materiality

Sessions

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Monday, December 6, 2021

General Sessions