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FASB, IASB Propose New Approach to Lease Accounting
The Financial Accounting Standards Board and the International Accounting Standards Board on May 16 issued a proposed, revised financial reporting standard for leases that calls for a dual approach to the recognition, measurement and presentation of expenses and cash flows arising from leases that would treat most real estate leases differently from most equipment or vehicle leases.
AICPA Provides Suggestions to IRS on New Medicare Surtax and Trusts and Estates
The AICPA drafted and submitted comments to Internal Revenue Service on the new Medicare surtax as it relates to trusts and estates. The comments related to proposed regulations published on Dec. 5, 2012, regarding guidance on the new section 1411 net investment income tax as relevant to trusts and estates. Section 1411 imposes a tax on unearned income on investments of certain individuals, estates and trusts, whose income is above the statutory threshold amounts.
Building World Class Businesses for the Long Term
A world-class, sustainable business must focus on a basic set of priorities--a clear strategy, cost leadership, a durable supply chain, motivated staff, satisfied customers and innovation. But in today’s volatile economic climate, navigating the path between short-term survival and long-term business success can be challenging. This report considers some of the factors complicating the debate about how businesses should operate today and looks at practical measures that can help ensure sustainable business success in the long term.
Celebrate Memorial Day: Be a Veteran Fast Launch Volunteer

Free Webinar: PFP Power Hour

AICPA Now Accepting Nominations for National Public Service Award

Today's CPA Letter Daily

Retrieving Data

Video of the Week 

In this new video, Greg Anton, CPA, CGMA, Immediate Past Chairman of the AICPA Board of Directors and the founder of the AICPA’s “What’s at Stake” initiative, reviews the federal government’s latest financial report. He speaks with the co-chairs of the Congressional CPA and Accountants Caucus about the profession’s role in promoting the importance of fiscal responsibility.

More on AICPA TV

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