FAR Section: Converged revenue recognition standards not to be tested until January 1, 2018. The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Exam until January 1, 2018.
noun. 1  The definition of a tie is something that connects or bonds two or more people or things together. An example of a tie is two people being blood-related. 2  Tie is defined as a long narrow finished piece of fabric worn around the neck and under the collar of a button-down shirt.
A tie bar is a menswear accessory. Tie bars are often shaped into narrow metal strips. Their purpose is to decoratively hold a necktie straight on the front of a shirt. The bar is also known as a slide since it has a back piece that slides onto the center of the tie and attaches to a fold of the shirt.