CPA Now

Professional & Technical Issues

  • The New Credit Loss Standard and the CECL Model

    After almost a decade of study, the Financial Accounting Standards Board (FASB) released an accounting standard on the credit losses on financial instruments. In rethinking how credit losses should be recognized and measured, however, FASB created a standard that affects the accounting for a wide variety of financial instruments and a wide variety of entities.
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  • DOL Proposes Significant Overhaul to Form 5500

    Form 5500 is the primary documentation disclosed to participants and beneficiaries of employee benefit plans. It is an essential compliance tool for the Employee Benefits Security Administration, and it is in the process of being modernized to fit today’s plan operations and practices.
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PICPA Initiatives


Legislative

CPA Exam & Licensure


Careers & Lifestyles

  • Why Aren’t Women Better Represented in Leadership Roles?

    Ten or 15 years ago, businesses were developing inclusion programs to attract women into the accounting profession. There has been some success: more than 50 percent of accounting grads were women for many years. But those additional young professional women didn’t translate into growth in the number of women holding leadership roles.
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