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.
To draw or tie is to finish a competition with identical or inconclusive results. Draw is usually used in the United Kingdom, Ireland and the Commonwealth of Nations (except in Canada) and it is usually used for sports such as association football and Australian rules football.In cricket, a draw and a tie are two different things. Ties or draws are possible in some, but not all, sports and games. In Taiwan's CPBL, the same rule as NPB applies in the regular season. 2  In the Taiwan Series, there is no limit to the number of innings in a game, but any game that has reached official game status and is tied when a game is called because of weather is an official tie game.