Q4 2020 Quarterly Technical Update
in the Field of Accounting
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- Recognize recently released, project and proposal stage accounting and financial reporting guidance developed by the FASB, EITF and PCC.
- Describe timely SEC guidance, topics and resources and their general impact on accounting and financial reporting.
- Describe project and proposal stage literature that may have a broad impact on financial reporting.
- Describe evolving corporate governance activities including those of the PCAOB, CAQ and other organizations topics and releases.