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FASB releases ASU 2016-01, Financial Instruments – Overall

The FASB issued Accounting Standards Update (ASU) 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, affecting public and private companies, not-for-profit organizations, and employee benefit plans that hold financial assets or owe financial liabilities. The ASU will take effect for public companies for fiscal years beginning after Dec 2017, and will be testable on the CPA exam beginning in Jan 2018.

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3 CPA Exam study strategies for busy season

If you are someone planning to study for the CPA exam during busy season, then this article is for you. The creator of CPA Exam Guide, Bryan Kesler, CPA, shares his tips for how to find time to study during busy season.

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