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About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

Considering cash: Advantages and availability of the cash method of accounting

This article discusses the cash method of accounting and how it can be used by a range of taxpayers.

Article Methods Intermediate

New PATH for depreciation

This article discusses new opportunities for accelerated depreciation and expensing of qualifying real property that CPAs should explore with their business tax client.

Article Methods Foundational

Common Income Tax Accounting Pitfalls

This article highlights a few ASC Topic 740, Income Taxes, tax matters companies have missed or overlooked in tax provisions.

Article Methods Intermediate

Special depreciation: 3 choices present new options

Recent changes have given taxpayers three attractive options for taking deductions in the year property is placed in service. This article explores the options.

Article Methods Intermediate