This episode focuses on FASB ASU 2022-04 concerning disclosure of supplier finance program obligations and AICPA SAS No. 145 concerning risk assessment.

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

Resources:

• FASB ASU 2022-04, Liabilities – Supplier Finance Programs
• SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
• NJCPA Accounting & Auditing Knowledge Hub
• Join the NJCPA Accounting & Auditing Standards Interest Group