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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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Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

FASB New Not-for-Profit Standard: Maintaining Auditor Independence

This blog post discusses several areas where auditors can help clients implement the new standard.

Article Audit Intermediate

Get revenue recognition right at not-for-profits

Costly revenue recognition mistakes can be avoided by following best practices that lead to proper judgments. This article explores these best practices.

Article FASB financial accounting & reporting Intermediate

Not-for-Profit Accounting and Auditing: Practical Cases for CPAs

This CPE course uses case studies and real-world scenarios to help you navigate the key issues that arise in not-for-profit accounting and auditing.

Course – Textbook Financial statement presentation Intermediate

4 Critical Reasons Startups and Smaller Organizations Need Internal Control

This blog post outlines a few of the many significant benefits of a strong internal control system.

Article Internal control Foundational

Why CPAs Should Learn about Integrated Reporting

This blog post provides an overview of integrated reporting <IR>, its importance to the CPA profession, and additional resources for additional information.

Article Integrated reporting Foundational

7 Key Facts on the FASB’s Revenue Recognition Standard

The FASB has postponed the effective date of its revenue recognition standard, giving additional time to prepare for implementation. Learn seven facts about the new...

Article Revenue recognition Foundational

5 steps to strengthen internal controls at small businesses and not-for-profits

Controls may lag at smaller organizations—yet the risks shouldn't be ignored. This article provides five low-cost steps to consider as a starting point.

Article Governance Foundational

Introducing a New Era in XBRL Data

This blog post discusses the use of a technology called inline XBRL (iXBRL).

Article XBRL Foundational

Equity Crowdfunding Snapshot

This document provides an overview of equity crowdfunding including why it is important and requirements for financial statement issuers.

Article Crowdfunding Foundational

Small Securities Issuer Snapshot

This document provides an overview of related to small securities issues including requirements for financial statement issuers.

Article Crowdfunding Foundational