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FASB Review: Common GAAP Issues Impacting All CPAs

Author/Moderator: Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA
Publisher: AICPA
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This broad-ranging course covers FASB Statements and Interpretations and other authoritative guidance that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, this course also presents implementation guidelines and disclosure illustrations from actual financial statements. It also reviews reporting standards for the balance sheet, income statement and statement of cash flows to provide participants with an understanding of the FASB standards that have the greatest impact on accounting and financial reporting.

Objectives:
  • Understand FASB standards that have the greatest effect on accounting and financial reporting
  • Apply recent FASB pronouncements for non-specialized companies
  • Prepare disclosures

Prerequisite: Experience in application of accounting standards

Advanced Preparation: None

NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: 20
Important Information on Your CPE Credit
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