Accounting


For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

FASB staff members issue implementation guidance ( www.fasb.org/q&a87.pdf ) on FASB statement no. 87, Employers’ Accounting for Pensions. The advisory addresses the impact the Economic Growth and Tax Relief Reconciliation Act’s expiration after 2010 will have on temporary exceptions the legislation permitted to IRC section 415(b) limits on the amount of payments a qualified defined benefit plan could make to its participants.

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Keeping you informed and prepared amid the coronavirus outbreak

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.

VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.