CPEA Educational Videos

In keeping with the CPEA’s mission to share technical advice and guidance with our members, we provide these brief video clips covering various A&A topics for the educational benefit of our members. These videos feature CPEA staff and guest speakers discussing accounting and financial reporting topics as well as audit, review, compilation, and preparation engagement requirements and issues.

 

The New Revenue Recognition Standard (ASC 606)

ASC 606 - Sales with a Right of Return

Accounting for sales with a right of return in accordance with ASC 606, Revenue from Contracts with Customers

ASC 606 - Principal Versus Agent

Applying the principal versus agent requirements in accordance with ASC 606, Revenue from Contracts with Customers

ASC 606 - Combining Contracts

Combining contracts in accordance with the requirements of ASC 606, Revenue from Contracts with Customers

ASC 606 - Contract Modifications

Accounting for contract modifications in accordance with ASC 606, Revenue from Contracts with Customers

The New Lease Standard (ASC 842)

ASC 842 - Definition of a Lease

Understanding what contracts constitute a lease under FASB ASC 842

ASC 842 - Initial Recording of a Lease

Accounting for the initial entries when recognizing a lease under FASB ASC 842

ASC 842 - Related Party Leases

Learn about the new rules for related party leases under FASB ASC 842

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