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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

  • In Search of More Thought Leaders

    When PICPA Council met on Sept. 20, 2016, to discuss the work done by our five strategic task forces and to make plans for the future, the room was filled with new ideas and opportunities for the PICPA. So much, in fact, that we identified three new volunteer opportunities.
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  • Raising the Volume on CPAs’ Community Service

    CPAs quietly provide community service all year long. Our CPA Week of Service initiative is where we at the PICPA not-so-quietly celebrate what CPAs do all year long.
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  • Pa. Lawmakers Return as Summer Recess Ends

    For the PICPA government relations team in Harrisburg, we know fall is here when state lawmakers come back in session following their summer recess. The first rule in politics is to do no harm (or as little as possible) in the course of the legislative process leading up to an election. The exception to this rule may be in state pension reform.
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CPA Exam & Licensure

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