Jenkins Hailed for His Effect on the Profession


Edmund L. Jenkins, CPA, FASB chairman from 1997 through 2004, received the Institute’s 2005 Special Recognition Award from AICPA Chair Leslie Murphy at the AICPA National Conference on Current SEC and PCAOB Developments in December. The award honors those who have significantly influenced the profession. Jenkins chaired the AICPA Special Committee on Financial Reporting, which released the seminal 1994 report Improving Business Reporting—A Customer Focus, served on the FASB Advisory Council (1991–1995) and was a charter member of FASB’s Emerging Issues Task Force (1984–1991).

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ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.