FASB Projects Update Webinar (1 Hour)

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FASB Projects Update Webinar (1 Hour)

CPE Credit: 1 Hours

Price: $99.00

NASBA Field of Study: Accounting

 

Overview

FASB’s recent major changes will have a huge impact on business in many important areas such as lease accounting, financial instruments, revenue recognition, business combinations, and more. This webinar from our SEC Conference will update you on what these changes are and show you the most effective ways to handle them.
 

AGENDA HIGHLIGHTS


•  Accounting for Convertible Instruments & Contracts in an Entity’s Own Equity (ASU 2020-06)
   – Background
   – Main provisions
   – Effective date and transition

•  Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASU 2020-04)
   – Background
   – Main provisions
   – Effective date and transition

•  Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (ASU 2020-01)
   – Main provisions
   – Effective date and transition

•  Simplifying the Accounting for Income Taxes (ASU 2019-12)
   – Background
   – Main provisions
   – Effective date and transition

•  Accounting for Share-Based Payments Issued as Sales Incentives to Customers (ASU 2019-08)
   – Background
   – Main provisions
   – Scope considerations
   – Effective date and transition

•  Current Projects
   – Exposure drafts out for public comment
   – FASB technical agenda
      – Framework
      – Recognition and measurement
      – Presentation and disclosure
      – Research

•  Simplifying the Balance Sheet Classification of Debt—Proposed ASU
   – Background
   – Summary of key tentative proposals
   – Effective date and transition
   – Next steps

•  Identifiable Intangible Assets & Subsequent Accounting for Goodwill—Initial Deliberations
   – Background
   – Invitation to comment

•  Recognition under Topic 805 for an Assumed Liability in a Revenue Contract—Research Project
   – Background and tentative decisions
   – Next steps

•  EITF Agenda Projects
   – EITF 19-B: Revenue Recognition
   – EITF 19-C: Warrant Modifications

 

LEARNING OBJECTIVE  To update public company accountants and other financial professionals on the FASB's latest rule changes
and the status of current and upcoming projects and proposals.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.   NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Group Internet-Based.

 

This live webinar is also available as a self-study webinar
FASB Projects Update Self-Study Webinar (2 Hours)

Speakers

SPEAKER


Alysa Wix, Manager, Audit and Assurance, Accounting and Reporting Advisory, Deloitte

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