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