Nano Learning: ASU 2023-09
N-194 | On Demand Course | Intermediate | Self-Study
Description
In response to the requests of investors for more disaggregation, the FASB has issued ASU 2023-09, Improvements to Income Tax Disclosures. The ASU will require additional disclosures and disaggregation for both public entities as well as private entities. The standard will be effective for public business entities, for annual periods beginning after December 15, 2024 and for entities other than public business entities, the ASU is effective for annual periods beginning after December 15, 2025.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Accounting |
Objectives
Recall the impact of ASU 2023-09 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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