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    Significant Changes Coming to U.S. GAAP

    Article FASB and the IASB continue to work to improve accounting and financial reporting across the globe. The "Big 3" accounting topics, Revenue Recognition, Leases and Financial Instruments, continue to receive the most attention. The most up-to-date information is available here.
    Published on May 21, 2013

    AICPA Comments on IFRS Taxonomy

    Comment Letter In its comment letter, the AICPA recommended that expanded elements for commonly reported concepts and standard definitions be added to the IFRS Taxonomy in order for it to better meet the needs of filers and consumers of XBRL tagged data, not only under the SEC rules but around the world
    Published on March 21, 2011

    The FASB and IASB Proposed Revenue Recognition Standard Frequently Asked Questions

    FAQ Questions and answers developed by the American Institute of CPAs on the FASB/IASB proposed Revenue Recognition Standard.
    Published on July 15, 2011

    Shaping the Future - Panelist Biographies

    Article Review the biographies of our panelists for the joint discussion Shaping the Future: Lessons from Accounting Standards Leaders.
    Published on April 20, 2012

    Revenue Recognition

    Article The AICPA Revenue Recognition resource area provides information, guidance and other resources for the changes on the horizon due to FASB ASC 2014-09.
    Published on September 17, 2014

    Fair Value Measurement

    Article One of the more common peer review matters related to accounting is fair value measurements and related financial statement disclosures. Since the issuance of FAS No. 157 (as codified in FASB Accounting Standards Codificiation [ASC] 820), there
    Published on July 28, 2011

    FAQ Private Company Financial Reporting

    FAQ Get your questions answered about private company financial reporting. This comprehensive FAQ gives you all the information you need to know.
    Published on July 26, 2011

    Income Taxes

    Article One of the more common peer review matters related to accounting is accounting for income taxes under FASB Accounting Standards Codification (ASC) 740-10-50. Since the issuance of FIN 48, Accounting for Uncertainty in Income Taxes (as codified
    Published on July 28, 2011

    FRF for SMEs Toolkit for Financial Statement Users

    Toolkit This page contains FRF for SMEs™ Toolkit information for financial statement users.
    Published on June 27, 2014

    Risks and Uncertainties

    Article One of the more common peer review matters related to accounting is disclosures of risks and uncertainties. For example, some companies fail to properly disclose the use of estimates. FASB Accounting Standards Codification (ASC) 275-10-50 require
    Published on July 28, 2011

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