Center for Plain English Accounting

The Center for Plain English Accounting is the AICPA’s national A&A resource center, available exclusively to members of the Private Companies Practice Section. The CPEA’s team of experts assists member firms in understanding and implementing accounting, auditing, review, compilation, and quality control standards by sharing technical advice and guidance in a straight-forward manner. CPEA professional staff provide A&A support by describing “how to do” what you “need to do” in implementing the authoritative literature.

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The New Revenue Recognition Standard (ASU 2014-09): Recognizing Revenue When [or as] Performance Obligations Are Satisfied

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, discusses the requirements for recognizing revenue as an entity satisfies its performance obligations in a contract.

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CPEA Member Testimonials

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“The guidance provided by the CPEA has been an incredible asset to our firm. The information covers a broad range of topics and is as timely as possible. They are releasing new information on a monthly and quarterly basis, which ensures they are addressing the changes as they happen. This is much different than other technical guidance, which is generally only updated on an annual basis. The CPEA provides an opportunity for our firm to stay current in a constantly changing profession in an efficient and effective way at a reasonable cost.”
-Jerome Weikel, CPA (WJPR)
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