Abstract light blue image
Resources

Clarifying terms & concepts in ASU 2021-10 and ASU 2018-08

May 17, 2022 · 271.3 KB Download

FREE ACCOUNT

ACCESS

Resource

available

A careful reading and clear understanding of relevant authoritative literature is critical to help ensure financial statement preparers, and in turn their auditors, are associated with representationally faithful U.S. generally accepted accounting principles (U.S. GAAP) financial statements. Some practitioners are unclear about certain terms and concepts in Accounting Standards Update (ASU) 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, and ASU 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions

Download the CPEA report: Clarifying terms & concepts in ASU 2021-10 & ASU 2018-08

File name: cpea-may-2022-report-clarifying-terms-and-concepts-in-asu-2021-10-and-asu-2018-08.pdf

Already a member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Related content

}