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CPEA 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 New Revenue Recognition Standard Customer Options for Additional Goods or Services & Material Rights

Report As we continue our revenue recognition series on implementation issues from ASU 2014-09, in this report we address how an entity should account for customer options to acquire additional goods or services, including contract renewal options and customer loyalty programs.
Published on September 20, 2017

ASU 2016-14 Focusing on Functional Expense Allocations

Report The amendments in ASU 2016-14 will affect substantially all NFPs, and require NFPs to improve their presentation and disclosures to provide more relevant information about their resources (and the changes in those resources). This report focuses on changes made to functional expense allocations.
Published on September 20, 2017

Review Engagements Designing and Performing Effective Analytical Procedures

Report One of the most common review engagement issues noted in peer review is deficiencies in the performance and documentation of analytical procedures. In this report, we provide detailed guidance and advice on performing analytical procedures.
Published on September 20, 2017

Profits Interests Units CPEA Compensation Series - Part I

Report While some compensation agreements are fairly straight-forward, others have the potential to be complex.  In this, the first of a series of reports, we explain the accounting for profits interests units.
Published on August 16, 2017

The New Revenue Recognition Standard Auditing the Implementation

Report The new revenue recognition standard will affect all entities that have contracts with customers. In this report, we address some of the risks associated with pre-adoption date activities and requirements, and identify procedures that are or could be responsive to those risks.
Published on August 16, 2017

ASU 2017-11 Down Round Features and FASB ASC 480 Scope Exception

Report ASU 2017-11 is a two-part update addressing the complexity and counterintuitive accounting that many feel arise from current guidance on accounting for financial instruments with down round features. In this report, we look at both parts of the guidance.
Published on August 16, 2017

The New Lease Standard CPEA Implementation Series - Part III

Report We continue our series on the new lease standard where, in Part III, we focus on reassessments of initial measurements, lessor accounting and variable lease payments, and transition for existing leases and related practical expedients.
Published on July 19, 2017

Employee Benefit Plan Audits DOL Regulator Areas of Focus

Report In this report, we discuss certain areas of EBP audits where DOL regulators are focused. We present themes of deficient audit work and advice on how to perform first-rate audit procedures. Finally, we offer a tool that can be used to remember the areas of focus and related auditor considerations
Published on July 19, 2017

Private Companies May Get Relief from Common Control VIE Guidance Send Your Comments to the FASB

Report The FASB released a proposal providing relief to private companies from VIE guidance. The proposed guidance should come as welcome news to many practitioners and their clients. We encourage you to provide your comments to the FASB on this important development.
Published on July 19, 2017

Preparation and Compilation of Prospective Financial Information SSARS No. 23 Changes Effective May 1, 2017

Report Practitioners who provide services related to their clients’ budgets and other forms of prospective financial information, should be aware of certain changes affecting the related professional literature that took effect on May 1, 2017. This report explains those changes.
Published on June 21, 2017

Sales of Nonfinancial Assets under the New Revenue Recognition Standard

Report We continue our revenue recognition series on implementation issues related to ASU 2014-09 by addressing the scope of the new revenue standard as it relates to sales of nonfinancial assets, as well as the accounting for these transfers.
Published on June 21, 2017

Audit Risk Alert Not-For-Profit Entities Industry Developments

Report We discuss the recently-released AICPA Audit Risk Alert for NFP entities that provides an overview of recent economic, industry, technical, regulatory, and professional developments which may impact audits and other engagements.
Published on June 21, 2017

SSAE No. 18 Effective Now Ensure Your Attestation Engagements Comply

Report SSAE No. 18 is effective for practitioners’ reports dated on or after May 1, 2017. Make sure your engagements are compliant by learning about the changes SSAE No. 18 makes to the attestation standards.
Published on May 17, 2017

The Pitfalls and Potholes of Build-to-Suit Lease Transactions

Report Concluding our trilogy of sale-leaseback issues, in this report, we address the accounting for build-to-suit leases and their relationship to sale-leasebacks.
Published on May 17, 2017

ASU 2015-12 Employee Benefit Plan Simplifications -- Errors Noted in Implementation

Report With increased regulator focus on EBP auditors, practitioners should be careful to avoid mistakes.  In this report, we identify common errors in the implementation of ASU 2015-12, which is effective for the upcoming EBP audit season.
Published on May 17, 2017

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