Nano Learning: ASU 2022-03
N-101 | On Demand Course | Intermediate | Self-Study
Description
The FASB has issued ASU 2022-03 which is a niche standard providing clarification around restrictions on sale and their impact on the determination of fair value. The standards also includes an update to an illustration and new disclosure requirements. The standard is effective for public business entities for fiscal years beginning after December 15, 2023 and for all other entities for fiscal years beginning after December 15, 2024.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Auditing |
Objectives
What impact will ASU 2022-03 have 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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