The CPEA Revenue Recognition Series- Part IV Fortune Favors the Prepared
In Part 4 of our revenue recognition series, we cover licenses and distinguishing between a right to access IP over a license period versus a right to use IP at a point in time.
Published on April 22, 2015
Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues
In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports].
Published on January 15, 2014