181: A&A Update with Brad Muniz – 4/18/23

In this episode, Brad discusses two recent FASB ASUs related to leases and investments as well an AICPA standard on audits of group financial statements.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• FASB ASU 2023-01, Leases – Common Control Arrangements - https://njcpa.org/stayinformed/hubs/topics/full-article/2023/03/27/fasb-improves-leases-guidance-on-related-party-arrangements
• FASB ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323) - https://njcpa.org/stayinformed/hubs/topics/full-article/2023/03/29/fasb-improves-accounting-for-investments-in-tax-credit-structures
• AICPA SAS 149, Special Considerations – Audits of Group Financial Statements - https://www.aicpa-cima.com/resources/download/aicpa-statement-on-auditing-standards-no-149
• Accounting & Auditing Knowledge Hub – https://njcpa.org/hub/accounting
• Join the NJCPA Accounting & Auditing Standards Interest Group – https://njcpa.org/groups