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Financial instruments

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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U.S. GAAP: Review for Business & Industry

Learn how to assess new and recent FASB guidance having a major effect on all industries.

Course – Online Professional accounting standards Foundational

Brokers and Dealers in Securities - Accounting Guide

Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

Publication Financial instruments Intermediate

Credit Impairment - Mastering FASB Requirements for Current Expected Credit Loss (CECL)

Understand the background, purpose and main provisions of the new financial instruments standards. This webcast addresses transition guidance, disclosure requirements...

Webcast Financial instruments Intermediate

Credit Impairment - Financial Instruments: Mastering the New FASB Requirements for the Allowance for Credit Loss

Addresses the guidance in the new financial instruments standards and how it differs from current GAAP.

Course – Online Financial instruments Intermediate

CECL Implementation

This AICPA ENGAGE 2019 conference session rebroadcast provides you with insights on the transition to new FASB's CECL model, including the impact of the new model and...

Webcast Financial instruments Foundational

Annual Accounting and Auditing Workshop

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

Course – Textbook,   Course – Online Audit Foundational

Annual Update for Accountants and Auditors

Identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance.

Course – Online,   Course – Textbook Audit Foundational

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide

Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

Publication Authoritative guidance Intermediate

Special Considerations in Auditing Financial Instruments - Audit Guide

This guide provides an in-depth understanding of financial instruments, as well as practical how-to guidance for minimizing the risk of material misstatement when...

Publication Financial instruments 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

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