AICPA Technical Questions and Answers at your fingertips

Practitioners from around the world contact the AICPA’s Technical Hotline to get free, high-quality technical assistance by phone on issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The AICPA compiles Technical Questions and Answers (TQAs) from the Technical Hotline on a regular basis. This resource includes non-authoritative literature on the following major divisions of subjects:

• Financial statement presentation

• Assets

• Liabilities and deferred credits