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    Reports 

    Current and past reports of the CPEA, including special reports, can be found here. Our plain-English reports cover accounting, financial reporting, audit, compilation, review, and other A&A topics that our CPEA members need to know about. Moreover, detailed analyses of new professional standards are addressed in the CPEA reports.

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    The Clarified Professional Standards Addressing Some Common Misconceptions

    Report As practitioners are in the midst of performing attest engagements for entities with periods ended December 2014, we wanted to address some common misconceptions about the clarified professional standards.
    Published on April 22, 2015

    The CPEA Revenue Recognition Series- Part IV Fortune Favors the Prepared

    Report In Part 4 of our revenue recognition series, we cover licenses and distinguishing between a right to access IP over a license period versus a right to use IP at a point in time.
    Published on April 22, 2015

    ASU 2015-02 Changes to the Consolidation Model

    Report On February 18, 2015, the FASB made changes to the consolidation professional literature through the issuance of ASU 2015-02, Consolidation (Topic 810) ─ Amendments to the Consolidation Analysis.
    Published on April 22, 2015

    Implementing FSP FAS 13-2 Income Taxes and Leveraged Leases

    Report On July 13, 2006, the FASB Staff issued FSP FAS 13-2.  The FSP guidance addresses how a change [or projected change] in the timing of cash flows related to income taxes generated by a leveraged lease transaction affects the accounting by a lessor for the leveraged lease.
    Published on April 13, 2015

    Some Implementation Issues Associated with FIN 46R

    Report In implementing the provisions of FASB Interpretation [FIN] 46R, entitled Consolidation of Variable Interest Entities, practitioners have raised several questions associated with the appropriate accounting treatment for certain items, events, and transactions.
    Published on March 23, 2015

    Controversy Over the Applicability of the Disclosure Requirement of Open Tax Years Unintended Consequences and Lessons f...

    Report This report covers the applicability of a seemingly benign, but ambiguous, disclosure requirement of FIN 48 to provide a description of tax years open to examination.
    Published on March 18, 2015

    FASB/PCC Private Company Accounting Alternatives Preferability Questions Under FASB ASC 250

    Report This report provides some background on the issue of preferability, as well as addresses some of the common questions and concerns as they relate to the private company accounting alternatives.
    Published on March 18, 2015

    The IRS Repair Regulations Addressing Some Accounting and Reporting Implications

    Report This report serves as a reminder for practitioners working on engagements for periods ending on or after December 31, 2014, as the new repair regulations are effective for those engagements.
    Published on March 18, 2015

    Online Banking Considerations in a Financial Statement Audit

    Report Our report explains three steps recommended for every audit related to understanding the nature and controls over online treasury management.
    Published on February 18, 2015

    Variable Interest Entities The Related Party Tiebreaker

    Report This report focuses on application of the related party tiebreaker under FASB ASC 810, Consolidation.
    Published on February 18, 2015

    SSARS No. 21 Frequently Asked Questions and Answers

    Report To further help our members understand and implement SSARS No. 21, we present some frequently asked questions and our answers to those questions.
    Published on February 18, 2015

    ASU 2014-18 Accounting for Identifiable Intangible Assets in a Business Combination

    Report This report discusses ASU 2014-18, Accounting for Identifiable Intangible Assets in a Business Combination.
    Published on February 11, 2015

    Special Report Going Concern- New Auditing Interpretations Issued

    Report This special report discusses four new auditing interpretations recently issued related to going concern.
    Published on January 27, 2015

    Update from the 2014 National Construction Industry Conference

    Report This report provides an update on some of the key A&A issues discussed at the 2014 National Construction Industry Conference.
    Published on January 25, 2015

    FASB Changes Effective for Fiscal 2014

    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, 2014.
    Published on December 17, 2014

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