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2025 FASB Review
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62325
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The objective of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include: A summary of newly issued FASB statements; the new standard on the allowance for credit losses; post-implementation issues involving the lease standard; current developments affecting accounting and financial reporting including the impact of inflation and high interest rates; GAAP for income taxes, including the IRS Voluntary Disclosure Program (VDP) related to the Employee Retention Credit (ERC); Pass-Through Entity (PTE) tax; selected practice issues, and more.
Additional Course Details
- Filed of Study: Accounting
- Author: Steve Fustolo
- Course Level: Overview
- Pre-Requisites: Basic understanding of U.S. GAAP None
- Interactive: Yes
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