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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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    Policy Note Disclosure Issues

    Report While many accounting technical literature documents incorporate specific disclosure requirements associated with “what” needs to be incorporated within policy note disclosures to the financial statements, the primary source document related to these type disclosures still is APB Opinion No. 22.
    Published on March 24, 2015

    SFAS No. 157 Some Implementation Questions that are Answered

    Report While the technical literature provisions with SFAS No. 157 do not become effective until calendar-year 2008 financial statements are being prepared and reported on, certain questions already are being asked about “how to do” the fair value measurements within this recently-issued accounting technical literature guidance.
    Published on March 24, 2015

    SFAS No. 158 Unique Issues for Not-for-Profit Organizations

    Report In September 2006, the FASB issued SFAS No. 158, entitled Employers’ Accounting for Defined Pension and Other Postretirement Plans. While the guidance in SFAS No. 158 is important for all reporting entities that must implement/utilize this recently-finalized technical literature, not-for-profit organizations have some “unique issues” related to implementing and utilizing
    Published on March 24, 2015

    Statement of Cash Flows Display Issues

    Report When reporting entities [and practitioners associated with those entities] are preparing [and reporting on] financial statements, sometimes questions arise related to the appropriate classification of items, events, and transactions within the statement of cash flows.
    Published on March 24, 2015

    SFAS No. 157 Fair Value Measurements Issues & Resolution

    Report Using the guidance within SFAS No. 157,  reporting entities [and practitioners associated with those entities] are beginning to address “new” fair value methodologies that might not have been utilized in implementing the “older” technical literature that incorporates requirements associated with fair value measurements.
    Published on March 24, 2015

    Some Issues Related to Intermediary and Agency Transactions

    Report Over the past several months, we have received several inquiries related to the appropriate accounting by not-for-profit organizations for intermediary and agency transactions.
    Published on March 24, 2015

    Issues Related To Early Implementation of SFAS No. 159

    Report In those circumstances where reporting entities are choosing to early-adopt the technical literature provisions within SFAS No. 159, entitled The Fair Value Option for Financial Assets and Financial Liabilities, it is very important for those entities [and practitioners associated with those entities] to carefully consider whether the “intent” [rather than
    Published on March 24, 2015

    SFAS No. 144 Implementing Accounting for the Impairment or Disposal of Long-Lived Assets

    Report September 19, 2007 While most of the authoritative technical literature guidance associated with “when” noncurrent assets are considered to be impaired and “how” impairment losses associated with these assets should be reflected in financial stat
    Published on March 24, 2015

    Statement of Cash Flows Display Issues

    Report Based on requests from our Plain-English Accounting team members, beginning with this report, we will start to include [on occasion] a discussion of financial statement display issues where those issues are frequently-encountered in practice.
    Published on March 24, 2015

    AU-C Section 550 Auditing Related Party Transactions & Disclosures

    Report December 5, 2012 In preparing financial statements for private companies, it is the norm that related party transactions and disclosures need to be addressed.  The accounting authoritative technical literature that is applicable in these circumstan
    Published on March 23, 2015

    AU-C Section 540 Auditing Accounting Estimates

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when financial statements include accounting estimates and related disclosures that need to be subjected to audit procedures.
    Published on March 23, 2015

    AU-C Section 501 Audit Evidence Some Special Considerations

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when obtaining audit evidence that is needed to support their audit opinions, where the evidence being obtained relates to certain selected items.
    Published on March 23, 2015

    AU-C Section 500 Audit Evidence Some Overarching Considerations

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when obtaining audit evidence that is needed to support their audit opinions.
    Published on March 23, 2015

    AU-C Section 450 Evaluation of Misstatements Identified

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how misstatements identified during audit engagements need to be evaluated.
    Published on March 23, 2015

    AU-C Section 402 Audit Considerations Related to Service Organizations

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how reporting entity use of a service organization or service organizations to provide services relevant to the audit should be considered in planning, performing, and reporting on
    Published on March 23, 2015

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