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Evaluating and Properly Disclosing FASB Accounting Standard Updates (ASUs)
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Evaluating and Properly Disclosing FASB Accounting Standard Updates (ASUs)
Course Description:
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 successful completion of this course, participants will be able to:
• Identify standard elements included within each FASB ASUCourse Description:
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 successful completion of this course, participants will be able to:
• Distinguish between different transition requirements
• Recognize SEC disclosure requirements relating to pending ASUs
• Identify best practices for effectively tracking ASUs
Course Number:
KC25
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
July 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
KC25
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
July 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
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