Emerging Issues in Financial Accounting 25-26

Overview

Recognize the impact of emerging issues, including the increasing divergence of private company accounting standards, the pace and complexity of new standards being issued and the usefulness of non-GAAP reporting. We'll discuss current issues, including accounting for crypto assets, the controversy over ESG reporting, going concern disclosures and impairment testing and accounting for internally developed intangibles, including research and development. The course also includes an update on the FASB and PCC agendas.