Financial Reporting


The SEC issues final rules ( www.sec.gov/rules/final/33-8124.htm ), effective August 29, requiring a public company’s principal executive and financial officers to certify the financial and other information in their organization’s quarterly and annual reports. The commission also solicited, through October 9, public comments on the advisability of extending this requirement to definitive proxy and information statements.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.