Review of Recent Developments in Accounting and Auditing (LDAA)

Pre-requistes:

Experience in accounting and attestation

Knowledge Level:

Update

Major Topics:

• Recently issued SASs and other AICPA activity
• Detailed review of SAS No. 145
• Leases – Topic 842
• Review of SAS No. 142 – Audit Evidence
• Recently issued FASB Accounting Standards Updates, the PCC Update, and items on the FASB’s Technical Agenda
• Other important A&A practice matters

Learning Objectives:

• Understand the main provisions of SASs No. 145 to No. 149
• Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material
• Recall and apply guidance from ASC Topic 842, Leases
• Recall and apply recently issued and proposed FASB and AICPA pronouncements
• Identify other important A&A practice matters to be aware of

Designed For:

Accounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities