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    2013 Technical Issues Alert 

    Prepared by the AICPA’s Private Companies Practice Section Technical Issues Committee to inform CPA firms about new and proposed accounting, auditing, compilation/review and ethics standards that will affect small business clients and about TIC’s advocacy efforts on their behalf.



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    Auditing Benefit Plan Supplementary Information

    Report In planning, performing, and reporting on 2010 benefit plan audits, practitioners have raised questions, and concerns have been expressed, related to how new auditing technical literature guidance needs to be applied when other information or supplementary information accompanies the basic financial statements of benefit plans.
    Published on July 30, 2014

    Special Issues Related to Asset Retirement Obligations

    Report FASB ASC 410 provides the authoritative guidance for the classification and measurement of obligations arising from the future cost of retiring long-lived tangible assets.
    Published on July 30, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements.
    Published on July 30, 2014

    Interpretation No. 1 of AU Section 551 Addressing Audit Report Date Issues

    Report In February 2010, the Auditing Standards Board [ASB] issued new guidance associated with performance and reporting standards when other information, supplementary information in relation to the financial statements, and required supplementary information is included in documents containing audited financial statements.
    Published on July 30, 2014

    Accounting For Employee Termination Benefits Addressing Some Unique Accounting Issues

    Report Employers may provide benefits to employees related to the employees being terminated from employment.  The type benefits provided may represent contractual termination benefits, special termination benefits, one-time termination benefits, or other postemployment benefits.
    Published on July 30, 2014

    2011-2012 Audit Risk Alert Addressing Some Current Accounting Issues

    Report Each year, the AICPA releases its general Audit Risk Alert, and the 2011-2012 Alert, entitled General Accounting and Auditing Developments, now has been released.
    Published on July 30, 2014

    Personal Financial Planning Boot Camp Registration

    Overview The Personal Financial Planning Boot Camp provides attendees with an overview of all areas of the PFP discipline in a systematic manner to prepare them for the PFS exam.
    Published on July 30, 2014

    Forensic and Valuation Resources for Firms

    Published on July 30, 2014

    Professional Responsibilities

    Overview An overview of the professional responsibilities and standards associated with personal financial planning services.
    Published on July 30, 2014

    Small Firm Update Audio Webcasts

    Webcast Check in with Jim Metzler and Natasha Schamberger quarterly to find out trends affecting CPAs and best practices being used.
    Published on July 30, 2014

    State Regulatory and Legislative Affairs

    Overview The AICPA State Regulation and Legislation Team advocates for the accounting profession at the state level by partnering with the state CPA societies. The team monitors trends on key state legislative and regulatory issues at the national level and serves as an information clearinghouse and resource provider, offering information related
    Published on July 30, 2014

    SSARS No. 19 Written Personal Financial Plan Reporting

    Report Related to compilation engagement reporting or use of the alternative reporting option, some special attention, and actually even an exemption, is provided to written personal financial plan reporting in legacy document SSARS No. 6 [AR  Section 600]. Now, practitioners need to consider modifications to that previously-utilized guidance due to implementing
    Published on July 30, 2014

    Understanding Going Concern

    Report FASB ASU 2010-20 updates ASC 310 to incorporate required additional robust and disaggregated disclosures about the credit quality of financing receivables and the allowance for credit losses.
    Published on July 30, 2014

    New OCBOA Guidance TPAs Address the Issues

    Report In July 2010, the AICPA released three new Technical Practice Aids [TPAs] that should be helpful to reporting entities in preparing financial statements using an other comprehensive basis of accounting [OCBOA] and practitioners who are engaged to audit, review, or compile those statements.
    Published on July 30, 2014

    Subsequent Discovery of Facts Compilation Engagements

    Report The AICPA Audit and Attest Standards Team has released some Technical Practice Aid [TPA] guidance to address a particular issue in compilation engagements where there apparently has been some diversity in practice.
    Published on July 30, 2014

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