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Professional & Technical Issues

  • Lessee Accounting: ASC 842 (ASU 2016-02)

    ASC 842 is a new leasing standard that is more principles-based and eliminates traditional operating lease accounting for all but short-term leases. The new standard requires lessees and lessors to classify all long-term leases on the statement of financial position. Thus, the four bright lines to distinguish between a capital lease and an operating (off balance sheet) lease that existed under ASC 840 are no longer relevant.
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  • Is It “The Best of Times” or The “Worst of Times”?

    There are often conflicting and confusing messages delivered by various investment industry leaders. Your clients may be asking you, “Where is the stock market going next?" or "Is the market recovery really over?" It is our job to provide the best answers that we can.
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PICPA Initiatives

  • Listen Up! Podcasts for CPAs

    CPAs who are looking for podcasts to stay current on professional and technical trends can now turn to the PICPA podcast series, CPA Conversations. The PICPA continually strives to give its members choices on how to get their information, and podcasts are an option that is growing in popularity.
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  • PICPA’s Annual Convention: Members Are Ready Now, as Always, to Propel the Profession into the Future

    At PICPA's 119th Annual Convention, as I was listening to a professional issues update, I wondered what members were talking about at the first convention. I’m sure it was about adapting to change. CPAs and the PICPA have always encountered change, and have evolved over the years to identify new opportunities.
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Legislative

  • New Faces Needed at Day on the Hill

    For certified public accountants, it is crucial that we make sure our voice is heard in the political process. It is important that our profession helps to influence these decisions to make sure the best policies are being implemented.
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CPA Exam & Licensure


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