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Technical

About this topic

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