Watch the archived version of our August 2021 CPEA webcast, which covers the following topics
A&A update
Statement on Auditing Standards No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources.
ASU 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options
Not for profit update
Overview of FASB’s current efforts
Recent ASU 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets
Current issues in financial reporting (covid-19)
Implementation of other recent standards
Key current project—goodwill
The ifr4npo initiative (brief introduction)
What you need to know about single audits due to pandemic funding