Selected Accounting Standards Updates (ASUs)Code: 26-ASUS

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Course Details

77 pages

Objectives: The objective of this course is to address selected recently issued accounting standards updates (ASUs). Topics include reviewing the new ASUs on accounting for joint ventures, accounting for crypto assets, income tax disclosures, and disaggregation of expenses. This course uses materials entitled, Selected Accounting Standards Updates (ASUs)- 2025 Version, authored by Steven C. Fustolo CPA.

LEARNING ASSIGNMENTS AND OBJECTIVES

As a result of studying each assignment, you should be able to meet the objectives listed below for each individual assignment.

After reading the course material, you will be able to:

  • Review how to account for a joint venture
  • Identify attributes of a joint venture
  • Identify how to measure a crypto asset
  • Review how to record a crypto asset on the balance sheet and income statement
  • Recall some of the new disclosures for income taxes required by ASU 2023-09
  • Review the bases that can be used to disclose disaggregation of expenses required by ASU 2024-03

Field of study: Accounting


Level of knowledge: Overview


Prerequisite: Basic understanding of U.S. GAAP


Advanced preparation: None


Recommended CPE hours: 2

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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Accounting and Financial Reporting
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Accounting and Financial Reporting for COVID-19 and the CARES Act!
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Accounting and Financial Reporting for Covid-19 and the CARES Act
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accounting and financial reporting for covid 19 and the cares act
excellent material
SALVATORE F YODICE CPA
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Very informative. Useful information for reporting.
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