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AICPA Governmental & Not-for-Profit Training Program 2020


GOV2003 - GOV2003. FASB Update


Oct 19, 2020 9:15am ‐ Oct 19, 2020 10:30am

Description

In this session, we'll bring you up-to-date on the latest developments in GAAP that affect NFPs.  We'll talk about the FASB's overall agenda, especially COVID-19-related activities and accounting issues.  We'll explore implementation issues related to the new Leases standard (Topic 842; deeper dive in separate session) and other recent standards.  And we'll discuss recent ASUs (especially on Reference Rate Reform) and current FASB projects (especially on Gifts-in-Kind, including an ASU expected to be issued this summer). 

Learning Objectives:
  • Develop a general understanding of the FASB's agenda priorities, especially those related to COVID-19, including where to find resources that the FASB has provided.
  • Develop an understanding of key aspects of recent ASUs and select FASB projects, and of key implementation issues with Topic 842 and other recent standards.

Speaker(s):

Tags: NFP
Category: Concurrent Session Onsite and Online

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