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Discovering Simple Truths in a Complex World
of Financial Reporting

Leading standards setters, regulators, auditors, preparers, and users gathered to discuss the most important developments in financial reporting at Baruch College’s 14th Annual Financial Reporting Conference, presented by the Robert Zicklin Center for Corporate Integrity on May 7, 2015. The speakers and panelists, representing a wide variety of constituencies, gathered to discuss new rules and standards, ongoing projects, regulation and enforcement, and the future of reporting. The conference was moderated by Norman Strauss, EY Executive Professor-in-Residence, Baruch College, and featured opening remarks by James Kroeker, vice chairman, FASB, and James Schnurr, chief accountant, SEC.

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In Focus
Publisher's Column
News & Views

How to Recognize Revenue: An Implementation Update

The second panel at Baruch College’s 14th Annual Financial Reporting Conference on May 7, 2015, analyzed the implementation of FASB and the IASB’s revenue recognition standard, launched last year with the goal of converging U.S. GAAP and IFRS. Norman Strauss, Ernst & Young Professorin-Residence at Baruch College, moderated a panel of experts consisting of the regulators and users who are implementing this grand project of convergence.
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85th Anniversary of
The CPA Journal

This year marks the 85th
anniversary of The CPA Journal, and there is much to celebrate in that. Since 1930, The Journal has acted as a forum where diverse perspectives are represented equitably. The CPA Journal didn’t just allow for debate in its pages, but it encouraged it, for its editors understood that the Journal was the only real vehicle for professional discourse in public accountancy and to discourage a public vetting of the issues of the day in its pages was anathema to a profession charged with the critical role of protecting the public purse.
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Finding the Forest Among the Trees: Overcoming Overload and Achieving Greater Disclosure Effectiveness

The fundamental objective of any disclosure document is the clear communication of relevant and material information in a summarized and understandable form. “Disclosure effectiveness” refers to the extent to which that objective is met. It is notable that the SEC has been said to prefer disclosure effectiveness to “disclosure overload,” which is, essentially, its opposite.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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