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    While the authoritative literature in the accounting profession is readily-available through a variety of sources, practitioners often have questions about how that technical literature is applicable in particular facts/circumstances. The CPEA’s straight-forward and clear style of writing and speaking allows practitioners the opportunity to understand the applicability of this literature when they are preparing financial statements and/or when they are auditing, reviewing, and compiling those financial statements.

    Spotlight

    Revenue Recognition lock Interest Rate Swaps: Hidden Risks and Related Accounting Issues
    In this report, we detail the hidden risks behind interest rate swaps, discuss how borrowers can protect their interest, and discuss related accounting issues.
    Two Projects Added to FASB Agenda lock FASB Issues ASU 2015-07
    This ASU removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the NAV per share practical expedient.
    CPEA A&A webinar Access the archived version of the May 20, 2015 CPEA webinar
    Our 2nd quarter webinar covers employee benefit plan issues and provides a general A&A update.

    CPEA on AICPA TV 

    SSARS No. 21 and Preparation of Financial Statements

    Learn about the new standard for preparing financial statements in this brief video featuring Mike Glynn, Sr. Technical Manager of the AICPA Audit and Attest team.

    More on AICPA TV

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