2024 Reference Rate Reform
Friday, March 28, 2025
Webcast or Webinar, Online
4:00 PM - 4:56 PM (opens at 3:30 PM) EST
1Credits
Accounting and Auditing
Registration is Open
Members
$39.00 Regular Price
Non-Members
$59.00 Regular Price
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Course Type: Webcast
Course Code: 24/AC853300
Level: Update
Vendor: ACPEN
Field of Study: Accounting
Overview:
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.
Objectives:
- Recall the optional expedients for entities as a result of reference rate reform
Major Topics:
- Reference Rate Reform
- LIBOR
- SOFR
Major Topics:
- Reference Rate Reform
- LIBOR
- SOFR