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Learn about recent and upcoming provisions from the FASB and AICPA, with a specific focus on changes that will affect agricultural financial statements and CPAs, including: • FASB ASU 2023-01: Common Control Lease Arrangements • FASB ASU 2022-04: Disclosure of Supplier Finance Program Obligations • FASB ASU 2021-10: Disclosures by Business Entities about Government Assistance • AICPA SQMS 1, 2, & SAS 146: Quality Management Standards
Learning Objectives:
Identify recently issued disclosure requirements from the FASB and how they would impact farm financial statements.
Analyze the new Quality Management Standards and how they will impact their firm