All AICPA articles – Page 2

Article

Time runs out on getting ready for new revenue recognition

2017-12-11T10:30:00Z

With little time remaining to prepare for a wholesale change to revenue recognition, accounting leaders share some final insights to help companies wrap it up.

Blog

AICPA delivers more revenue recognition working drafts

2017-10-18T15:15:00Z

In the ongoing movement to new methods for recognizing revenue in financial statements, the AICPA has issued yet more new guidance for companies to consider.

Article

Auditors offer ideas to help address cyber-readiness

2017-10-11T09:15:00Z

In an era of inevitable cyber-hacks, what more can companies do to protect against and respond to a breach? Auditors are offering some attestation and reporting ideas.

Blog

COSO publishes final version of updated ERM framework

2017-09-06T10:15:00Z

COSO has released its newly revised enterprise risk management framework, giving companies a new tool to consider in building out their ERM approaches.

Article

CPAs will get new marching orders on spotting illegal acts

2017-07-25T15:00:00Z

A professional accounting committee has opened a can of worms with a proposal regarding how accountants should respond when they stumble upon illegal activity.

Blog

AICPA outlines ideas for tax reform to Senate leaders

2017-07-19T07:00:00Z

As the prospects for healthcare reform hit the skids, the accounting profession is offering Senate leaders some ideas to help get tax reform off the ground.

Article

How do your risk oversight processes stack up?

2017-07-11T21:00:00Z

A pair of recently published reports draw a straight line between strong enterprise-wide risk management and strategic execution.

Blog

IMA's updated guidance tells accountants to be ethical

2017-07-10T13:00:00Z

The Institute of Management Accountants has issued new guidance reminding members of the most basic behavior they should embrace. Be ethical.

Blog

AICPA proposes valuation framework for financial instruments

2017-07-07T11:15:00Z

The accounting profession is looking to raise the bar again on valuations that underpin financial statement assertions with a proposed new framework.

Blog

AICPA issues more revenue recognition guide drafts

2017-07-05T18:15:00Z

Companies adopting new revenue rules have yet more guidance to consider as the AICPA releases four more working drafts for its evolving revenue recognition guide.

Blog

Auditors armed with new method to audit cyber-risk

2017-05-26T11:45:00Z

Auditors now have a new guide available to them to help examine and report on companies’ efforts to manage their cyber-risk, and the profession is touting their ability to contribute to the effort.

Blog

With attest tool to come, AICPA issues cyber reporting framework

2017-04-27T15:15:00Z

The accounting profession is getting some new tools to deploy in their growing involvement with addressing cyber-risk.

Blog

AICPA release 11 more revenue recognition drafts

2017-04-03T21:00:00Z

Accounting experts are releasing their latest views on how to apply the new revenue recognition standard to some industry-specific questions.

Article

Has the time arrived for a corporate overhaul of ERM?

2017-03-28T11:45:00Z

Corporate approaches to risk management are not keeping pace with the velocity and complexity of risk in today’s business environment. Is it time for an ERM refresh?

Article

Early work on new lease rules reveals big effort ahead

2017-03-14T13:15:00Z

Waiting in line behind revenue recognition, new requirements to bring leases on to corporate balance sheets are starting to win pockets of attention.

Blog

Companies will soon have new way to gut check cyber risk

2017-03-10T13:00:00Z

The accounting profession is putting the finishing touches on a new, voluntary audit to help companies better assess their cyber-security risk management.

Blog

AICPA issues five new revenue recognition drafts

2017-03-01T11:00:00Z

In the steady march to new accounting for revenue recognition, the AICPA has five more new industry-specific implementation drafts for companies to consider.

Blog

Going concern audit rules updated for private, not public, companies

2017-02-24T09:15:00Z

Private company audits soon will reflect new standards around the going concern call, but public companies will be getting their new standards no time soon. Tammy Whitehouse reports.

Article

Auditors prepare to inspect revenue recognition adoption

2017-02-14T11:00:00Z

Public companies beware: Auditors plans to scrutinize the impending switch to new revenue recognition accounting. Tammy Whitehouse reports.

Blog

Second company adopts revenue rule in 2017, this time at a loss

2017-02-08T13:30:00Z

Another aerospace company has early adopted the new revenue recognition standard, and this one says the new accounting will reduced in its reported revenue.