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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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Will simpler also be better?
This article discusses 7 ways reduced complexity will affect the financial reporting world.
Article FASB financial accounting & reporting Foundational
New challenges in a delicate process: Difficulties presented by FASB's going-concern standard
This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.
Article Going concern Foundational
Viewing cyber-security through a COSO lens
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
Article Internal control Foundational
INTEGRATED THINKING: The next step in integrated reporting
The CGMA Integrated Thinking briefing explores how Integrated Reporting (<IR>) can help drive competitive advantage.
Report Integrated reporting Foundational
How to use COSO to assess IT controls
This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.
Article IT controls Intermediate
Accounting for Financial Instruments
This article provides background information on ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Article Financial instruments Foundational
FASB Credit Losses Standard
This video provides a brief overview of the FASB’s credit impairment standard.
Video Financial instruments Foundational
Update on Crowdfunding and Regulation A+ Rules
In this video, AICPA Technical Manager, Lisa Joseph, provides a brief overview of the Regulation Crowdfunding and Regulation A+ rules introduced under the JOBS Act.
Video Crowdfunding Foundational
Compilation, Review, and Preparation Standards
This page provides access to all current AICPA compilation, review, and preparation standards and interpretations.
Publication Authoritative guidance Foundational
Exploring SSARS No. 21: A Look at Preparation, Compilation, and Review Services
This guide provides insight into the key requirements and significant changes required by SSARS No. 21 and helps you apply the new standard in your practice.
Report Preparation services Intermediate
The <IR> Landscape: Executive perceptions of integrated reporting
Current perceptions of Integrated Reporting <IR>.
Report Integrated reporting Foundational
Introduction to SSARS No. 21
Michael Glynn provides an overview of SSARS 21.
Video Compilation Foundational
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