Following are recently issued nonauthoritative AICPA staff technical questions and answers. For a complete library of all TPA Qs&As, please click here.
TPA on Personal Financial Statements
TIS Section 6931.11 - Financial Statement Reporting and Disclosure-Employee Benefit Plans
TIS 6995.01 - Financial Reporting Issues Related to Actions Taken by the National Credit Union Administration on January 28, 2009 in Connection with the Corporate Credit Union System and the National Credit Union Share Insurance Fund
TIS 6995.02 - Evaluation of Capital Investments in Corporate Credit Unions for Other-Than-Temporary Impairment
TPA 6300.36 - Prospective Unlocking
TIS 1900.01 — Condensed Interim Financial Reporting by Nonissuers
TPA 6910.29 — Allocation of Unrealized Gain (Loss), Recognition of Carried Interest, and Clawback Obligations
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