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The Center for Plain English Accounting is the AICPA’s national A&A resource center, available exclusively to members of the Private Companies Practice Section. The CPEA’s team of experts assists member firms in understanding and implementing accounting, auditing, review, compilation, and quality control standards by sharing technical advice and guidance in a straight-forward manner. CPEA professional staff provide A&A support by describing “how to do” what you “need to do” in implementing the authoritative literature.

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Spotlight

lock ASU 2016-14: The FASBs New NFP Standard
ASU 2016-14 will affect substantially all NFPs requiring improvement in presentation and disclosures to provide more relevant information about resources (and changes in those resources) to donors, grantors, creditors, and other users.
Two Projects Added to FASB Agenda lock Revenue Recognition, Leases, Financial Instruments—Credit Losses: Non-SEC Registrant Disclosure of Impact
In this report, we discuss our recommendation that non-SEC registrants need to consider making disclosures about the impact of the Big Three new accounting standards and provide sample disclosures for each.
CPEA January 11, 2017 Webinar
In this webinar, we give an update of recently issued standards and cover some FAQs received by the CPEA.

CPEA on AICPA TV 

ASU 2014-03 Certain Interest Rate Swaps

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, summarizes ASU 2014-03 and offers advice about hidden risks associated with interest rate swaps.

 

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