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Financial Accounting and Reporting Most financial managers still have responsibility for the financial accounting and reporting function. Of course, we want to make the latest and greatest information on financial accounting and reporting information available to you through the Financial Management Center. To do this we provide both AICPA created content and also links to right sources to provide the value that you need. Let us know if you want new or different links. FASB GAAP Codification Resources Risk Assessment Q & A’s. Do you have questions about the new risk assessment standards that are now effective for audits of financial statements? Check out the FAQ to see if they are answered here. Securities and Exchange Commission (SEC) SEC Division of Corporate Finance - Financial Reporting Manual Financial Accounting Standards Board The AICPA Accounting Standards Team's principal objective is to determine the AICPA's technical policies regarding financial accounting and reporting standards. The AICPA Accounting and Auditing Hotline Team provides technical accounting and all information to our members for free. Professional Accountants in Business (PAIB) Committee of IFAC—The AICPA New Finance Team participates as a technical advisor to the International Federation of Accountants' Professional Accountants in Business Committee. Public Company Accounting Oversight Board (PCAOB)
Most financial managers still have responsibility for the financial accounting and reporting function. Of course, we want to make the latest and greatest information on financial accounting and reporting information available to you through the Financial Management Center. To do this we provide both AICPA created content and also links to right sources to provide the value that you need. Let us know if you want new or different links.
Perceptions about a company’s earnings quality can have major market implications. Globalization, business scandals, complexity of business transactions, and the tussle between standard setters, accountants, auditors, regulators, and users about substance and form are additional reasons for the demand for quality in financial reporting today. Learn More>>