2014

    Center for Plain English Accounting Resources - 2014 

    The Plain-English reports from 2014 cover accounting, financial reporting, audit, compilation, review, and other A&A topics that our CPEA members need to know about.

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

    Report This report is the second in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers
    Published on November 19, 2014

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

    Report This report is the second in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers
    Published on November 19, 2014

    SSARS No. 21 Changes in the Landscape for Accountants in Public Practice Who Prepare Financial Statements

    Report SSARS No. 21 represents the most significant changes to the compilation and review literature in decades, and draws a bright line between accounting and reporting services.
    Published on November 19, 2014

    SSARS No. 21 Changes in the Landscape for Accountants in Public Practice Who Prepare Financial Statements

    Report SSARS No. 21 represents the most significant changes to the compilation and review literature in decades, and draws a bright line between accounting and reporting services.
    Published on November 19, 2014

    Restricted Use Reporting Common Practice Issues and Examples

    Report This report discusses considerations when accountants determine they need to restrict use of their compilation, review, or audit reports.
    Published on November 19, 2014

    Restricted Use Reporting Common Practice Issues and Examples

    Report This report discusses considerations when accountants determine they need to restrict use of their compilation, review, or audit reports.
    Published on November 19, 2014

    Revenue Recognition Transition Resource Group Meeting Update

    Report This report provides an update from the October 31, 2014 meeting of the Transition Resource Group on revenue recognition.
    Published on November 19, 2014

    Revenue Recognition Transition Resource Group Meeting Update

    Report This report provides an update from the October 31, 2014 meeting of the Transition Resource Group on revenue recognition.
    Published on November 19, 2014

    Going Concern Codified Into U.S. GAAP New Challenges for a Delicate Process

    Report On August 27, 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This report provides a summary of this new standard as well as some potential implications for the attest literature.
    Published on November 11, 2014

    Going Concern Codified Into U.S. GAAP New Challenges for a Delicate Process

    Report On August 27, 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This report provides a summary of this new standard as well as some potential implications for the attest literature.
    Published on November 11, 2014

    PCC Finalizes Issue 13-01a Identifiable Assets in a Business Combination

    Report This report discusses a recently approved accounting alternative for private companies that have identifiable assets in a business combination.
    Published on October 22, 2014

    PCC Finalizes Issue 13-01a Identifiable Assets in a Business Combination

    Report This report discusses a recently approved accounting alternative for private companies that have identifiable assets in a business combination.
    Published on October 22, 2014

    Statement of Cash Flows Guidance on Some Common Issues

    Report This report provides guidance on some common issues with the statement of cash flows that financial statement preparers and practitioners encounter.
    Published on October 22, 2014

    Statement of Cash Flows Guidance on Some Common Issues

    Report This report provides guidance on some common issues with the statement of cash flows that financial statement preparers and practitioners encounter.
    Published on October 22, 2014

    New TPA Guidance Management Representations

    Report The AICPA recently issued a new TPA that addresses whether management representations on prior period are required when only single year financial statements are presented.
    Published on October 22, 2014

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