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.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started24 Results
New Revenue Recognition Accounting Standard—Learning and Implementation Plan
Use this roadmap to ensure that your company as well as its management team and staff understand the new standard.
Article Revenue recognition Intermediate
Financial Reporting Brief: Roadmap to Understanding the New Revenue Recognition Standards
This brief includes discusses the 5-step model and other new guidance.
Article Revenue recognition Foundational
Revenue Recognition Primer for Audit Committees
This document will assist audit committees in ensuring the entity is prepared to adopt the standard.
Article Revenue recognition Foundational
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
Financial Reporting Center Brief: FASB Releases Financial Instruments – Recognition and Measurement Standard
This financial reporting center brief provides a summary of the key provision of this new standard.
Article Financial instruments Foundational
Financial Reporting Center Brief: FASB Releases Financial Instruments – Credit Losses Standard
This financial reporting center brief provides a summary of the key provision of this new standard.
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
New Leases Accounting Standard—Learning and Implementation Plan
This table provides a suggested timeline for public entities to implement the new leases standard.
Article Leases Foundational
Financial Reporting Brief: Leases
This document provides a detailed overview of the provisions of the new standard.
Article Leases Foundational
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
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
Explore Topics
© 2021 Association of International Certified Professional Accountants. All rights reserved.