Learn about three recent accounting standards updates and proposals: A FASB proposal related to debt conversion, AICPA guidance on the definition of publicly traded entity and public interest entity; and a GASB statement on disclosure of certain risks.
HIGHLIGHTS
- FASB Proposed ASU – Debt with Conversion and Other Options
- AICPA Professional Ethics Executive Committee authoritative guidance on the new definition of publicly traded entity and a revised definition of public interest entity
- GASB Statement No. 102, Certain Risk Disclosures
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None