Nano Learning: ASU 2022-04
N-105 | On Demand Course | Intermediate | Self-Study
Description
FASB has issued a new ASU relating to supplier finance programs. Prior to this ASU, there was no explicit disclosure requirements and users requested more understanding of these types of financing. The new ASU provides disclosures to provide more insight for financial statement users. The standard is effective for fiscal years beginning after December 15, 2022 with an extension for the rollforward requirements.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Accounting |
Objectives
Recall the impact of ASU 2022-04 on financial reporting
Prices
- Member (Early Bird)
- $0.00
- Non-Member (Early Bird)
- $20.00
- Member
- $0.00
- Non-Member
- $20.00
Instructors
Melisa F. Galasso, CPA
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts.
Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.
Within the industry, Melisa serves on the FASB's Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA's Board of Directors. She previously served on the AICPA's Technical Issues Committee (TIC) and is a past-Chair of the NCACPA's A&A committee. Melisa also authors the AICPA's State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
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