Technically Speaking: Software Costs, Creating a Lease Inventory, Employee Benefit Plan Audits, and ASU Updates

Technically Speaking is a quarterly technical accounting webinar hosted by KSM’s Technical Accounting Advisory Services Group. Our Q3 2022 webinar covered the following:

• ASC 842 Adoption – Where the Rubber Meets the Road: Practicalities of Populating Lease Data Fields
• New Employee Benefit Plan Audit Standard – Key changes as a result of AU-C Section 703 – Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
• Software Costs – An overview of ASC 985-20, Software – Costs of Software to Be Sold, Leased, Or Marketed and ASC 350-40, Intangibles – Goodwill and Other, Internal-Use Software including ASU 2018-15
• Standards Update – Highlight of current developments in financial accounting, reporting, and other standards from the Financial Accounting Standards Board and other regulators

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