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.
Everything You Need To Know About Ties A tie is a tie, is a tie-or is it? When you ve found the color and pattern you like, what else is there? Actually, it s only the beginning. Just like a suit or a dress shirt, you get what you pay for, and it takes an educated eye to recognize the difference.