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2021 AICPA & CIMA Employee Benefit Plans Accounting, Auditing and Regulatory Update

AAR2105 - Financial Statement Refresh

Dec 7, 2021 12:30pm ‐ Dec 7, 2021 1:30pm

Standard: $49.00


SAS 136 means that we will need to change our auditors' report. This is also a great opportunity to revisit financial statements and ensure that they are up to date with fair value standards and other relevant standards that impact reporting. We will drill down into key areas that are critical to have in reporting and discuss some of the main challenges within those areas.

Party in interest/related party, fv disclosures, FBRICs, tax status-as examples

Learning Objectives:
  • Ensure accurate and complete financial statement disclosures
  • Understand common missteps with financial statement reporting



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