FAQs: accounting and financial reporting matters
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FAQs: accounting and financial reporting matters

Jul 20, 2016 · 153.2 KB Download

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Over the past year, the CPEA has received many technical inquiries related to accounting and financial reporting matters. In this report, we provide guidance on the topics where we have received the most inquiries, including the following common themes where we have received the most inquiries include:

  • Debt versus equity transactions

  • Subsequent events

  • Accounting changes and error corrections

  • Fair value measurements and disclosures

  • Consolidated financial statements and related presentation issues

  • Reporting under special-purpose frameworks

Download the Common themes of CPEA inquiries report

File name: CPEA-common-faqs.pdf

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