Resources
COVID-19: Accounting & Reporting
As the novel coronavirus impacts our lives, how we work and the global economy, the accounting and business reporting community is coming together to support our members and their clients during this time of uncertainty. In order to navigate this challenging environment, we’re providing information on topics such as financial reporting considerations, the latest information regarding regulatory changes to business reporting, and other industry-specific guidance. Use the accounting resources below to meet these new challenges of providing high-quality financial reporting, whether you are a financial statement preparer or in public practice.
Accounting & Financial Reporting Subtopics
- Business Combinations Accounting & Valuation
- COVID-19: Accounting & Reporting
- Current Expected Credit Losses (CECL)
- Depository Institutions
- Digital Assets Accounting
- eXtensible Business Reporting Language (XBRL)
- Fair Value Accounting & Valuation
- Healthcare
- Insurance
- Internal Control
- International Financial Reporting Standards
- Investment Companies
- Long-Duration Insurance Targeted Improvements
- Policy & Regulatory Change
- Revenue Recognition
- Stockbrokerage & Investment Banking
COVID-19: Accounting & Reporting Resources
COVID-19: Audit & Assurance
Remote auditing, financial reporting considerations, and other industry-specific guidance.
Enhancing Audit Quality
The AICPA’s Enhancing Audit Quality (EAQ) initiative offers resources and education to help you avoid the most common audit quality issues. View on AICPA.org.
FRC Resources
The Financial Reporting Center is the hub for audit, accounting, financial reporting and assurance resources. Access all the FRC content on AICPA.org.
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News
View all CPE & Learning
CPE & Learning
More Accounting & Financial Reporting CPE & Learning will be released in the future
More Accounting & Financial Reporting CPE & Learning will be released in the future
View all Professional Insights
Professional Insights
- FASB issues Q&As to clarify pandemic lease accounting issues
- AICPA risk assessment resources
Coronavirus (COVID-19) accounting resources
- AICPA Internal Control Toolkit
Internal controls
- Going concern tips for auditors during the pandemic
- Illustrative Public Company Disclosures (consequences of COVID-19)
Financial reporting and disclosures
- Small business loans under the Payroll Protection Program: Issues related to CPA involvement
- PPP Ethics Agent. — How to untangle it all | Ethically Speaking
Professional ethics
- ASB delays effective dates of SASs No. 134–140
- Pandemic alters lease accounting landscape
Other resources
- Recently Issued Technical Questions and Answers
Frequently asked questions
- Pandemic spurs changes to effective dates
- FASB votes to delay revenue recognition effective date for private companies
- GASB delays effective dates of recent pronouncements
Accounting standards deferrals
- FASB issues Q&As to clarify pandemic lease accounting issues
- Pandemic alters lease accounting landscape
Leases
- FASB staff Q&As address hedge accounting amid the pandemic
- Hedge accounting may be more beneficial after FASB’s changes
Hedge accounting
- When to Test Goodwill and Indefinite-Lived Intangible Assets for Impairment
- When to Test Long-lived Assets for Impairment
Asset impairment
- Financial institutions using CARES Act deferrals won’t violate GAAP, SEC says
- AICPA Stockbrokerage and Investment Banking Expert Panel: Resource List
Depository institutions
- March 2020 | AICPA Investment Companies Expert Panel Meeting Highlights
- April 2020 | AICPA Investment Companies Expert Panel Meeting Highlights
Investment companies
- Illustrative Public Company Disclosures (consequences of COVID-19)
- Effective dates extended for 3 AICPA ethics interpretations
Other resources for Accounting & Reporting