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Accounting and Reporting Update: Latest Developments from FASB and EITF

Gain a better understanding of the potential impacts from recently issued accounting pronouncements or accounting standard setting related issues in process.

Many financial reporting issues are either not specifically addressed in accounting standards issued by the US Financial Accounting Standards Board. Other financial reporting issues are specifically addressed by existing guidance, but constituents have indicated that the guidance is either overly complex or not decision making meaningful to users of financial statements. As a result, the FASB and EITF have either recently issued new accounting guidance addressing specific topics or have identified financial reporting issues that need to be addressed with new accounting guidance. This topic will help persons responsible for financial reporting to understand the potential impact to their organization from recently issued accounting pronouncements or accounting standard setting related issues in process. For the latter, interested persons can determine whether they wish to comment on the exposure drafts issued by the FASB or EITF to provide feedback that is a very important component of the accounting standard setting process.

Runtime: 98 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

FASB Major Projects

  • ASUS Issued in 2019
  • Exposure Drafts Outstanding
  • Projects in Process

FASB Codification Improvements and Minor Projects

  • ASUS Issued in 2019
  • Exposure Drafts Outstanding
  • Projects in Process

EITF Projects

  • ASUS Issued in 2019
  • Projects in Process
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on June 11, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ashley W. Carpenter

Ashley W. Carpenter

Deloitte

  • Audit partner in the National Office Accounting Consultation at Deloitte
  • Currently serving as an audit partner in Deloitte’s national office and as the engagement quality control review partner for Discover Financial Services and Ally Financial Services
  • Responsibilities include clearing technical accounting positions on complex financial reporting issues under US GAAP and IFRS; participating in Deloitte’s review and comment letter process on FASB and IASB standard setting proposals; and participating in discussions with the SEC, other large accounting firms, and industry groups on various financial reporting matters
  • Nineteen years of accounting and auditing experience, with a focus on the financial services industry, including global financial institutions, national and regional banks, mortgage banking institutions, leasing and finance companies, brokers and dealers in securities, and investment managers
  • Relevant experience includes direct audit experience; work in the accounting policy department of a global financial institution; and consultation on complex and unique accounting issues as Practice Fellow in the office of the chief accountant of the SEC and the national office of Deloitte
  • Experience includes derivatives and hedging, allowance for loan losses, mortgage and credit cards, consolidation matters involving variable interest entities, debt restructuring, debt and equity securities, liabilities and equity, transfers of financial assets, servicing assets, earnings per share, fair value measurements, cash flow statement presentation, share-based payments, and income taxes
  • B.S. degree in accounting, University of North Carolina, Charlotte
  • Can be contacted at [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 405650
Published 2019
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