Accounting and Assurance Update (Nov 2023)

Accounting:

The objective of the Accounting Update is to provide practitioners and firms with an overview of recent changes to Accounting Standards for Private Enterprises (ASPE) and Accounting Standards for Not-for-Profit Organizations (ASNPO), as well as review the status of projects in 2022. The course will also review and discuss current exposure drafts and invitation to comment documents.

This will include a review of:

ASPE:

• Cloud Computing Arrangements
• Related Party Combinations

ASNPO:

• Contributions – Revenue Recognition and Related Matters

Assurance:

The objective of the Assurance Update is to provide practitioners and firms with an overview of recent changes to assurance standards. The course will review recently issued standards, the status of current projects and recent exposure.

This will include a review of changes to:

• CAS 500 Audit Evidence
• CAS 240 Fraud
• CAS 570 Going-concern
• CAS 600 Group Audits

Speaker: Marcus Guenther