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Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.
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Introducing a New Era in XBRL Data
This blog post discusses the use of a technology called inline XBRL (iXBRL).
Article XBRL Foundational
New FASB standard requires earlier reporting of credit losses
This article provides an overview of the new FASB guidance on credit losses.
Article Financial instruments Foundational
Bringing leases into view
This article discusses how the new lease standard will result in changes in recognition and presentation on the balance sheet for lessees.
Article Leases Foundational
The bilingual CPA
This article discusses why it is so crucial for CPAs to have proficiency in both U.S. GAAP and IFRS.
Article International Financial Reporting Standards Foundational
How to comply with the new leases standard
This article discusses some things companies may want to consider as they work to comply with the new standard on leases.
Article Leases Foundational
ASU 2016-02: The New Lease Standard
This report provides a a detailed overview of the new standard.
Article Leases Foundational
New FASB leases standard brings transparency to lessee balance sheets
This article discusses details of the new standard on leases.
Article Leases Foundational
Bookkeeping or preparation service? That is the question
This article provides considerations for accountants who have questioned whether SSARS 21's preparation rules apply to certain client engagements.
Article Preparation services Foundational
Business Combinations: Using the Measurement Period to Reduce Accounting Stress
This report discusses the reporting of provisional amounts during a measurement period after a business combination.
Report FASB financial accounting & reporting Intermediate
SSARS No. 21 and the New Preparation Engagement: Additional Frequently Asked Questions and Answers
This report provides answers to some frequently asked questions regarding the preparation engagement under SSARS No. 21.
Report Preparation services Intermediate
Avoid Potholes: For a Smooth Ride to Peer Review
This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.
Report Audit Intermediate
Variable Interest Entities: The Related Party Tiebreaker
This report focuses on application of the related party tiebreaker under FASB ASC 810, Consolidation.
Report FASB financial accounting & reporting Intermediate
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