Visit cpajournal.com to read the very latest from The CPA Journal
November 2018 » Disclosure of Pending Accounting...
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Howard B. Levy, CPA
This article contains practical guidance and support as to the appropriate disclosure of the expected effects of significant future accounting changes from new GAAP standards that have been enacted but are not yet effective or adopted. FASB's Accounting Standards Update (ASU) 2017-03 added guidance (ASC 250-10-S99-6) in a paragraph designated with the letter “S,” signifying that it constitutes guidance solely applicable only to SEC issuers (i.e., public entities). Therefore, this added paragraph should not be interpreted as GAAP applicable to private reporting entities.
Advertising with the NYCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYCPA members.
Stay up to date with important NYCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.