This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners, including recently released ASUs. Specifically, the course will review recently issued FASB standards on leases and provide an update on ASC 842 and ASC 326 post-implementation items and other hot button accounting issues, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
December 18, 2025, 12:00 pm - 3:30 pm | Online | KSCPA
Members: $215.00, Non-members: $310.00
CPE Categories: Accounting (4 CPE)
Interest Areas: Accounting and Auditing
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners, including recently released ASUs. Specifically, the course will review recently issued FASB standards on leases and provide an update on ASC 842 and ASC 326 post-implementation items and other hot button accounting issues, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
• Be aware of recent private company standard setting activities
• Review the latest FASB Accounting Standards Updates (ASUs)
• Understand the recently implemented lease accounting guidance found in Topic 842, Leases
• Recall key provisions of recently issued FASB Updates
• Understand the key provisions and updates to Topic 326, Current and Expected Credit Losses (CECL)
• Private company standard setting activities
• Recent FASB Accounting Standards Updates (ASUs), including those addressing crypto assets (i.e., cryptocurrency)
• Topic 842, Leases
• ASC 326: CECL
Practicing CPAs and their staffs, both in public accounting and business and industry, as well as controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Experience in financial accounting and reporting
This course is produced by Surgent; Big Marker. It will be delivered as a rebroadcast of a live event.
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