Financial Reporting


Levitt ends his tenure at SEC
( www.sec.gov/news/press/2000-192.txt ).

FASB tentatively decides against write-downs of preexisting goodwill
( www.rutgers.edu/Accounting/raw/fasb/news/nr122000.html ).

SEC, standard setters recommend reporting financial instruments at fair value
( www.sec.gov/news/speeches/spch436.htm ; www.rutgers.edu/Accounting/raw/fasb/news/nr010501.html )

FASB’s derivatives group adds to guidance on Statement no. 133
( www.rutgers.edu/Accounting/raw/fasb/ ).

FASAC survey prioritizes FASB projects
( www.rutgers.edu/Accounting/raw/fasb/fasac/resultpg2000.html ).

FASB delays financial statement consolidation
( www.rutgers.edu/Accounting/raw/fasb/news/nr011101.html ).

PODCAST

What’s next for potential CPA licensure changes

A new model proposed by NASBA and the AICPA is designed with an eye on the future for newly licensed CPAs. The AICPA's Carl Mayes, CPA, provides background on the project and a look ahead to 2020.

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What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.