News and Alerts

    News & Alerts 

    In addition to monthly reports, we will be sending you brief “alerts” related to the “release” of authoritative accounting and attest literature and implementation material associated with this literature. In addition, check this page for news about CPEA services and membership as well as upcoming member events.

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    ASU 2014-17 (FASB ASC 805) Pushdown Accounting

    News This alert discusses the recent release of ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting, a consensus of the FASB Emerging Issues Task Force.
    Published on November 20, 2014

    ASU 2014-17 (FASB ASC 805) Pushdown Accounting

    News This alert discusses the recent release of ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting, a consensus of the FASB Emerging Issues Task Force.
    Published on November 20, 2014

    FASB Endorses PCC Issue 13-01A on Intangible Assets and Issues ASU 2014-16 on Derivatives and Hedging

    News This alert discusses the FASB formal endorsement of PCC Issue No. 13-01A as well as the recent issuance of ASU 2014-16.
    Published on November 06, 2014

    FASB Endorses PCC Issue 13-01A on Intangible Assets and Issues ASU 2014-16 on Derivatives and Hedging

    News This alert discusses the FASB formal endorsement of PCC Issue No. 13-01A as well as the recent issuance of ASU 2014-16.
    Published on November 06, 2014

    New Mortality Tables Released Result is Likely to be Higher Defined Benefit Plan Obligations

    News This alert discusses the recent release of the latest Society of Actuaries mortality tables and the potential impact on defined benefit plan obligations.
    Published on October 30, 2014

    New Mortality Tables Released Result is Likely to be Higher Defined Benefit Plan Obligations

    News This alert discusses the recent release of the latest Society of Actuaries mortality tables and the potential impact on defined benefit plan obligations.
    Published on October 30, 2014

    SSARS NO. 21 ISSUED Major Changes for Accountants Who Prepare Financial Statements

    News On October 23, 2014, the ARSC released SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements.
    Published on October 30, 2014

    SSARS NO. 21 ISSUED Major Changes for Accountants Who Prepare Financial Statements

    News On October 23, 2014, the ARSC released SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements.
    Published on October 30, 2014

    News & Alerts

    Overview The CPEA news and alerts page presents recent A&A news of interest to members and contains the library of alerts issued by the CPEA. Also presents important announcements dealing with CPEA membership and events.
    Published on September 12, 2014

    ASU 2014-15 (FASB ASC 205-40) Going Concern

    News On August 27, 2014, the FASB released Accounting Standards Update (ASU) 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This ASU amends FASB Accounting Standards Codification (FASB ASC) 205-40, Presentation of Financial Statements—Going Concern, to provide guidance about management’s responsibility to evaluate whether there
    Published on August 28, 2014

    ASU 2014-15 (FASB ASC 205-40) Going Concern

    News On August 27, 2014, the FASB released Accounting Standards Update (ASU) 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This ASU amends FASB Accounting Standards Codification (FASB ASC) 205-40, Presentation of Financial Statements—Going Concern, to provide guidance about management’s responsibility to evaluate whether there
    Published on August 28, 2014

    Progress Report PCAOB Inspections of Broker-Dealer Audits

    News The Public Company Accounting Oversight Board (PCAOB) recently announced in their third progress report that they continue to find a high degree of independence problems and other deficiencies in audits of broker-dealers.
    Published on August 19, 2014

    Progress Report PCAOB Inspections of Broker-Dealer Audits

    News The Public Company Accounting Oversight Board (PCAOB) recently announced in their third progress report that they continue to find a high degree of independence problems and other deficiencies in audits of broker-dealers.
    Published on August 19, 2014

    Final Rule Adopted Fair Value Disclosures May Be Affected

    News On July 23, 2014, the Securities and Exchange Commission (SEC) voted to adopt a Final Rule designed to limit the risk of investor runs on money market funds. The Final Rule requires institutional prime money market funds to move from a stable $1 per share net asset value (NAV), to
    Published on July 28, 2014

    Final Rule Adopted Fair Value Disclosures May Be Affected

    News On July 23, 2014, the Securities and Exchange Commission (SEC) voted to adopt a Final Rule designed to limit the risk of investor runs on money market funds. The Final Rule requires institutional prime money market funds to move from a stable $1 per share net asset value (NAV), to
    Published on July 28, 2014

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