Genuine Learning Blog: Q3 2023 in Review

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This blog will review the accounting, auditing and ethics standards issued or proposed during the 3rd quarter of 2023. We’ll also review some resources that were issued by various standard setters that can be useful.

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.

Which resources do you find most helpful?

NANO Blog: ASU 2025-12

In December 2025, the FASB issued ASU 2025-12: Codification Improvements. This ASU focused on updating the FASB ...
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NANO Blog: ASU 2025-08

On November 12, 2025, the FASB issued ASU 2025-08 to improve the accounting for purchased loans. Since issuing the credit losses standard in 2016, the FASB ...
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NANO Blog: SSAE Ethics

The December 2025 PEEC ethics release provides clarifying revisions related to engagements performed under the. ...
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