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.

RESOURCES

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.