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    About the CPEA Professional Staff

    Overview The CPEA about us page describes the mission and staff of the CPEA. Provides biographical information about the AICPA employees and outside fellows who provide the services of the CPEA to members.
    Published on June 02, 2014

    Not-for-Profit Entity Fair Value Measurements Some AICPA Financial Reporting Whitepaper Guidance

    Article For many involved in financial accounting and reporting processes of not-for-profit [NFP] entities, one of the more onerous challenges relates to properly-considering and, where applicable, properly-complying with the fair value measurement and disclosure requirements in FASB ASC 820.
    Published on May 28, 2014

    Special Issues Related to Risks & Uncertainties

    Article Volatility and uncertainty in the business and economic environment result in the need to disclose information about the risks and uncertainties confronted by reporting entities. FASB ASC 275 requires disclosures that focus primarily on risks and uncertainties that could significantly affect the amounts reported in the financial statements in the
    Published on May 28, 2014

    Revenue Recognition Convergence is Achieved What is Next

    Article On May 28, 2014, the FASB and IASB issued a final, substantially converged revenue recognition standard.  The revenue recognition standard, Accounting Standards Update [ASU] 2014-09, Revenue from Contracts with Customers, will substantially replace the numerous industry based accounting and audit guides, which have been codified in the FASB Accounting Standard
    Published on June 18, 2014

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