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Rapid change in the accounting community is continuing. This session will provide an up-to-date overview of all new and pending pronouncements that will affect real estate companies, including: • New FASB statements, interpretations and staff positions • New IASB statements • Emerging Issues Task Force consensus • Update on convergence efforts with International Accounting Standards Board • Developments in revenue recognition, financial instruments, fair value and lease accounting • Future directions in the development of financial accounting standards, including small business reporting
Speaker(s):
John
Lacey,
CPA, PhD,
Professor of Accountancy and Ernst & Young Research Fellow,
California State University
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