On Accounting Standards


ON THE RECORD

believe that reducing the complexity of accounting standards is an important issue facing the accounting profession. The SEC staff’s study on off-balance-sheet arrangements that was issued this past June highlighted this observation along with several initiatives aimed at improving the transparency of financial reporting.”

—Alison Spivey, SEC, remarks at the AICPA Business and Industry Conference, New York City, October 2005.

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.