With the Financial Accounting Standards Board (FASB) issuing nearly 70 Accounting Standards Updates (ASUs) since January 2014, it can be difficult to keep up with all the changes. As of September 2017, FASB had issued 13 ASUs in 2017 alone! For the majority of these ASUs, FASB has staggered the effective dates for public business entities (PBEs) and non-public business entities (non-PBEs).
ASUpdates in Focus: Part 1
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About the Authors
Greg Brown
Greg S. Brown, CPA, is a Managing Director in the Construction and Real Estate Services Group at Crowe in Dallas, TX.
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Dwayne E. Dillard
Dwayne Dillard is an Audit Partner at Crowe Horwath LLP, one of the largest public accounting and consulting firms in the United States.
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