Surgent's Current Issues in Accounting and Auditing: An Annual Update

Prerequisites

Experience in accounting and attestation

Highlights

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

Objectives

• Recall and apply recently issued and proposed FASB and AICPA pronouncements
• Recall and apply guidance from ASC Topic 842, Leases
• Understand SAS Nos. 142 and 145
• Identify other important A&A practice matters to be aware of
• Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Preparation

None