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NJCPA IssuesWatch Podcast: A&A Update – 3/7/23 (D4-4744900)

10 Minutes
On demand - Video

On Demand - Video

0.2 CPE Credits in AA

OVERVIEW

This episode explores the tentative FASB decisions regarding common control arrangements in leases and recent guidance from the Center for Plain English Accounting regarding accounting for pass-through entity taxes.

HIGHLIGHTS

  • Tentative decisions from Feb. 15, 2023, FASB board meeting on Leases (Topic 842)
    • Common control arrangements
    • Leasehold improvements
  • Recent guidance from the Center for Plain English Accounting on accounting for pass-through entity taxes

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Brad Muniz

Brad E. Muniz, CPA

Principal

CliftonLarsonAllen LLP

Brad is an assurance principal at CLA (CliftonLarsonAllen LLP). He has significant experience in financial reporting, tax compliance and planning for closely held businesses, SEC registrants, nonprofit organizations and strategic business planning, and in industries, such as real estate, construction, architectural and engineering, retail, hospitality and manufacturing. Brad is a member of the AICPA and the NJCPA, and was a former NJCPA president. In addition, Brad has served as an adjunct professor of accounting at William Paterson University and the College of Saint Elizabeth.