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Instructor
Michael Ussery
Instructor
As described by the title, this course is a review of new guidance and hot topics.
New guidance includes pronouncements, exposure drafts, and other guidance
recently issued by FASB. Hot topics include major accounting standards updates
such as revenue recognition, credit losses and leases, as well as key topics such
as fair value measurement.
When you complete this course you will be able to:
• Identify select FASB accounting and reporting guidance.
• Recognize key requirements from FASB ASC 326, Financial Instruments –
Credit Losses.
• Recognize key requirements from FASB ASC 606, Revenue from Contracts
with Customers.
• Recognize key requirements from FASB ASC 820, Fair Value
Measurement.
• Recognize key requirements from FASB ASC 842, Leases.
Financial accounting and reporting topics impacted by guidance recently
issued or effective in the near term (such as leases and revenue
recognition)
• Review of significant accounting and reporting topics
• Overview of FASB ASC 326
• Overview of FASB ASC 606
• Overview of FASB ASC 820
• Overview of FASB ASC 842
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