2026 Evaluating and Properly Disclosing FASB Accounting Standard Updates (ASUs)
This course provides an overview of the processes involved in understanding, evaluating, and properly disclosing Accounting Standard Updates (ASUs) issued by the FASB. This includes a look at the key elements included within each ASU, how companies should consider the impacts from the change, as well as how to properly disclose these impacts (if known) within their notes to their financial statements. This course also outlines an effective five-step process for monitoring ASUs, from initial release to adoption.
Learning Objectives
Upon completion of this course, you will be able to:
• Identify standard elements included within each FASB ASU
• Distinguish between different transition requirements
• Recognize SEC disclosure requirements relating to pending ASUs
• Identify best practices for effectively tracking ASUs
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/
