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Technical

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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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

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

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

Get Your Sign Values Correct in XBRL Files

This article is intended for preparers and reviewers of XBRL files to aid them in evaluating the files.

Article XBRL Intermediate

Certificate in Accounting for Islamic Financial Institutions

The Certificate in Accounting for Islamic Financial Institutions covers the reporting framework and standards of Islamic financial institutions, understanding and...

Course – Online Special purpose frameworks Foundational

Certificate in Islamic Commercial Law

The Certificate in Islamic Commercial Law covers Islamic law and Islamic commercial jurisprudence in Islamic finance and discusses the sources, principles, concepts,...

Course – Online Special purpose frameworks Foundational

IFRS: Inventories (IAS 2)

The purpose of this course is to familiarise you with the measurement of inventories, including any write-down to net realisable value. It also covers the cost...

Course – Online Internal control 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

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