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As described by the title, this course is a review of new guidance and hot topics. New guidance includes pronouncements, exposure drafts, and other guidance recently issued by FASB. Hot topics include major accounting standards updates such as revenue recognition, credit losses and leases, as well as key topics such as fair value
measurement.
• Identify select FASB accounting and reporting guidance.
• Recognize key requirements from FASB ASC 606, Revenue from
Contracts with Customers.
• Recognize key requirements from FASB ASC 842, Leases.
• Financial accounting and reporting topics impacted by guidance recently
issued or effective in the near term (such as leases and revenue
recognition)
• Review of significant accounting and reporting topics
• Overview of FASB ASC 606
• Overview of FASB ASC 842
Accounting and finance
professionals
Experience in the application
of accounting standards
None
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