Accounting & Auditing Update - 2023
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
Overview:
The course will start off with a look at the Accounting Standard Updates (ASUs) issued by the FASB that will be effective in 2023. We'll also review late breaking changes to the lease standard that may impact common control entities. We'll then turn our attention from accounting to auditing where we will cover the key SASes effective this year including new standards around auditing accounting estimates an risk assessment. This course focuses on what you need to know this year to be ready for 2023 year end financial reporting and audits.
Objectives:
- Recognize changes to financial reporting effective in 2023
- Recall the definition of a lease under Topic 842
- Identify changes to the requirements for audit evidence
Major Topics:
- Leases
- FASB Update
- Audit Evidence
Major Topics:
- Leases
- FASB Update
- Audit Evidence