350: A&A Update with Matt Charne

The episode covers the last of the Accounting Standards Updates (ASUs) that the Financial Accounting Standards Board (FASB) issued at the end of 2025. ASU 2025-12 – Codification Changes includes changes related to terminology, EPS accounting, credit losses and receivables, not-for-profit guidance and more. *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:Accounting Standards Update 2025-12 – Codification ChangesAccounting and auditing articles and eventsJoin the Accounting & Auditing Standards Interest Group