2013

Center for Plain English Accounting News Alerts - 2013 

In addition to monthly reports, the CPEA issues brief “alerts” related to the “release” of authoritative accounting and attest literature and implementation material associated with this literature. The 2013 alerts reside on this page. Also, this page will contain news about CPEA services and membership as well as upcoming member events.

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Center for Plain English Accounting News Alerts - 2013

Overview The 2013 Plain-English alerts are related to the release of authoritative accounting and attest literature and implementation guides associated with monthly reports.
Published on June 23, 2014

CPEA Special Report Addressing Regulatory Reports & Verification Requests

News This Center for Plain English Accounting special report includes some information on how certain regulatory reporting issues should be addressed and how certain verification requests from clients and third parties might be handled.
Published on November 06, 2013

ARSC Issues Three Proposed SSARSs Changing the Landscape of Compilation Engagements

News The Accounting and Review Services Committee issued an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs] that, if adopted in final form as proposed, will change the landscape of how compilation engagements are considered, performed, and reported on.
Published on October 24, 2013

ASU 2013-05 (FASB ASC 830) Accounting for Cumulative Translation Adjustments

News Accounting Standards Update [ASU] 2013-05 resolves a practice diversity in circumstances where reporting entities release cumulative translation adjustments into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group
Published on March 05, 2013

ASU 2013-04 (FASB ASC 405) Joint and Several Liability Arrangements

News Accounting Standards Update [ASU] 2013-04 adds to the guidance in FASB  ASC 405 to fill a void in the accounting technical literature related to there being no specific guidance associated with recognition, measurement, and disclosure of obligations resulting from certain joint and several liability arrangements.
Published on March 01, 2013

ASU 2013-03 (FASB ASC 825) Clarification of Financial Instrument Disclosures

News Accounting Standards Update [ASU] 2013-03 clarifies the scope and applicability of a particular disclosure for nonpublic entities [nonissuers] that resulted from the issuance of ASU 2011-04.
Published on February 11, 2013

FASB Issues ASU 2013-02 (FASB ASC 220) New Comprehensive Income Display Guidance

News Accounting Standards Update [ASU] 2013-02 amends the guidance in the FASB  ASC 220 to improve the transparency of reporting reclassifications out of accumulated other comprehensive income.
Published on February 06, 2013

ASU 2013-01 (FASB ASC 210) Disclosures About Balance Sheet Offsetting

News Accounting Standards Update [ASU] 2013-01 amends the requirements in the FASB  ASC 210 to clarify the scope of offsetting disclosures required in FASB ASC 210, and to address any unintended consequences of those disclosure requirements.
Published on February 01, 2013

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