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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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Introduction to the New Revenue Recognition Standard
Kim Kushmerick, AICPA Senior Technical Manager-Accounting Standards, provides an overview of the new revenue recognition standard and highlights helpful AICPA...
Video Revenue recognition Foundational
Evolution of a Non-GAAP Accounting Option
AICPA has released a new non-GAAP accounting framework. Find out how the FRF for SMEs helps America’s small business community and users of their financial statements.
Video FRF for SMEs™ Foundational
FRF for SMEs Frequently Asked Questions
This page provides answers to your questions about the Financial Reporting Framework for Small and Medium-Sized Entities..
Article FRF for SMEs™ Foundational
The Updated COSO Framework: A Guide to the Changes and Impacts for Your Clients and Your Practice
The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...
Report Internal control Intermediate
FRF for SMEs™ Toolkit for Small CPA Firms
This toolkit provides a wealth of resources to help small CPA firms leverage the FRF for SMEs™ framework.
Tool FRF for SMEs™ Intermediate
FRF for SMEs™ Toolkit for Large CPA Firms
This toolkit provides a wealth of resources to help large CPA firms leverage the new FRF for SMEs™ framework
Tool FRF for SMEs™ Intermediate
FRF for SMEs™ Toolkit for Small Business
This toolkit will help private companies and users of their financial statements make informed business or credit decisions when GAAP financial statements are not needed.
Tool FRF for SMEs™ Intermediate
FRF for SMEs™ Toolkit for Financial Statement Users
This toolkit will help you make informed business or credit decisions about owner-managed, for-profit private companies when GAAP financial statements are not needed.
Tool FRF for SMEs™ Intermediate
Professional Judgment
Several organizations have developed informational pieces discussing the need for professional judgment. This page provides descriptions and links to each.
Article Audit Foundational
Standards Tracker
This document provides a quick reference to recently issued standards.
Article FASB financial accounting & reporting Foundational
Levels of Authority of Standards and Other Guidance
This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.
Article Authoritative guidance Foundational
Sustainability Accounting and Reporting - FAQ
This article provides information on sustainability accounting and reporting in the form of frequently asked questions.
Article Management reporting Foundational
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