2024 Reference Rate Reform

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  • Location
    • Your Computer
      Your Space
      ISCPA / ACPEN Webinar, ID 00000
  • Credits
    • 4.00
  • Credit Type(s)
    • Business Management & Organization (2.00)
    • Personal Development (2.00)
  • Prerequisites
    • Prior experience with GAAP

  • Vendor
    • ACPEN
  • Level
    • Update
  • Fields of Study
    • Business Management & Organization
    • Personal Development
  • Message
    • Virtual Experience

Description

At its height, LIBOR was the benchmark for over US $350 trillion in financial contracts worldwide. Yet, due to concerns over the manipulation of the rate, standard setters determined that LIBOR should be discontinued. The global response to reference rate reform required financial reporting standard setters to provide practical expedients and exceptions to current modification guidance. This course will provide an overview of the standards issued (including amendments) from both the FASB and GASB to address the transition away from LIBOR.



  • Presented by Jonathan Robinson

    • Delivery Format: Live Webcast Replay

    Designed For

    Accounting professionals

    Objectives

    • Recall the optional expedients for entities as a result of reference rate reform

    Highlights

    • Reference Rate Reform
    • LIBOR
    • SOFR

    Advanced Prep

    None

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    Leaders

    ACPEN Panel

    No Biography Available

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