Revenue Recognition, Leases, Financial Instruments—Credit Losses: Non-SEC Registrant Disclosure of Impact
In this report, we discuss our recommendation that non-SEC registrants need to consider making disclosures about the impact of the Big Three new accounting standards and provide sample disclosures for each
We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.
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