2015

Center for Plain English Accounting Resources - 2015 

The Plain-English reports from 2015 cover accounting, financial reporting, audit, compilation, review, and other A&A topics that our CPEA members need to know about.

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FASB Changes Effective for Fiscal 2015

Report This report includes a listing by topic of the significant ASUs that are now effective for the first time for nonpublic entities with periods ending December 31, 2015.
Published on December 16, 2015

Issues Related to the Use of Tax Depreciation Methods for U.S. GAAP

Report In this report, we review the financial reporting standards for depreciation and the appropriateness of common tax depreciation methods under U.S. GAAP.
Published on December 16, 2015

The CPEA Revenue Recognition Series Real Estate Industry

Report This report addresses implementation issues related to the new revenue recognition standard within the real estate sector.
Published on December 16, 2015

Transition for PCC Developed ASUs Traps for the Unwary

Report In this report, we outline the transition requirements for each PCC developed ASU and focus on areas that may be overlooked.
Published on November 18, 2015

A&A Research Free Tools and Resources

Report We would like to make our members aware of many free tools and resources available when performing their accounting and auditing research.
Published on November 18, 2015

Identifying Material Weaknesses Practical Advice for Evaluating Internal Control Deficiencies

Report This report gives practical advice for evaluating internal control deficiencies in an audit of financial statements.
Published on November 18, 2015

SSARS No. 21 and the New Preparation Engagement Additional Frequently Asked Questions and Answers

Report This report provides answers to some frequently asked questions regarding the preparation engagement under SSARS No. 21.
Published on October 21, 2015

Personal Financial Statements Peer Review Issues

Report This report details common peer review findings related to personal financial statements.
Published on October 21, 2015

Business Combinations Using the Measurement Period to Reduce Accounting Stress

Report This report discusses the reporting of provisional amounts during a measurement period after a business combination.
Published on October 21, 2015

Statement of Cash Flows High Risk of Peer Review Issues

Report In this report, we continue our analysis of MFCs (Matter for Further Consideration) in the PRISM peer review database by examining MFCs pertaining to the statement of cash flows.
Published on September 16, 2015

Practice Tips and Advice for an Effective Quality Control System

Report This report focuses on some common issues and misconceptions when it comes to the application of the quality control standards.
Published on September 16, 2015

Not-for-Profit Entities Frequently Asked Questions

Report At the National Not-for-Profit (NFP) Industry Conference in June 2015, there was a session on frequently asked questions in the NFP area. This report goes through those questions and provides answers as well as authoritative references for our members.
Published on September 16, 2015

FASB ASU 2015-12 Three Simplifications for EBPs

Report This report discusses ASU 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical  Expedient.
Published on August 19, 2015

Debt Issuance Costs FASB Simplification

Report This report provides information on a newly issued standard, FASB ASU 2015-03, Interest: Imputation of Interest, Simplifying the Presentation of Debt Issuance Costs.
Published on August 19, 2015

Key Takeaways from the 2015 National Not-for-Profit Conference

Article This report focuses on some of the key highlights from the AICPA’s 2015 National Not-for-Profit Conference.
Published on August 19, 2015

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