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The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating and outlining rules related to new and proposed pronouncements.
The course also includes a discussion of accounting and financial reporting issues – post-COVID, PPP loans, the Employee Retention Credit (ERC), and the Pass-Through Entity (PTE) Tax.
Additional Course Details
- Filed of Study: Accounting
- Author: Steve Fustolo
- Course Level: Overview
- Pre-Requisites: General understanding of U.S. GAAP
- Interactive: Yes
- Enrolled Agent: No
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