Following are recently issued nonauthoritative AICPA staff technical questions and answers. For a complete library of all TPA Qs&As, please click here.
TPA 1100.15 — Liquidity Restrictions
TPA 1400.32 — Parent-Only Financial Statements and Relationship to GAAP
TPA 2210.28 — Accounting for Certain Liquidated Damages
TPAs for SOP 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer
TPA 5700.01 — Income Tax Accounting for Contributions to Certain Nonprofit Scholarship Funding Organizations
TPAs for 6140 — Not-for-Profit Organizations Fund-Raising Expenses
TPA 6910.21 - .24 — Investment Companies TPAs
TPA 6910.25 - .28 — Investment Companies TPAs
TPA 6931.08 - .10 — Employee Benefit Plans
TPAs for FIN 46 (R) on variable interest entities