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    Tax Compliance

    Overview The complexities of the Internal Revenue Code combined with our ever-changing client environment makes assisting clients with staying current on tax compliance a constant challenge. Whether working with federal or state issues, individual or business, this site is intended to provide a resource center to help ease your burden.
    Published on July 29, 2014

    Disclosure of Advertising & Shipping & Handling Costs

    Report In using the FASB ASC, some have questioned whether some previously-required disclosures still are applicable.  In these materials, disclosure issues associated with advertising costs and shipping and handling costs are addressed.
    Published on July 29, 2014

    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner.
    Published on July 29, 2014

    Special Issues Related to Derivatives and Hedging Activities

    Report FASB ASC 815 defines what constitutes a derivative instrument, identifies which entities and derivative instruments are within the scope of the topic, and establishes the basic accounting for and financial reporting of non-hedging derivative instruments.
    Published on July 29, 2014

    Defined Contribution Plans Accounting & Reporting Issues

    Report During this time of the year, practitioners often are finalizing audit engagements for a variety of different type of benefit plans, to include defined contribution plans, health and welfare plans, and defined benefit plans.  While each of these type benefit plans pose unique accounting and reporting, along with auditing, issues,
    Published on July 29, 2014

    Concepts Statements No. 8 Conceptual Framework Issues

    Report On Tuesday, September 28, 2010, the FASB released Statement of Financial Accounting Concepts [Concepts Statement] No. 8, entitled Conceptual Framework for Financial Reporting.
    Published on July 29, 2014

    Compilation & Review Engagement Guide Implementation Issues

    Report Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature.  Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on July 29, 2014

    SSARS No. 19 Compilation Reports on Prescribed Forms

    Report Related to compilation reports, some special attention is provided to prescribed form reporting in legacy document SSARS No. 3 [AR  Section 300].  Now, practitioners need to consider modifications to that previously-utilized guidance due to implementing SSARS No. 19.
    Published on July 29, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Report December 8, 2010 In October 2010, the AICPA released an Exhibit that will be included in the 2011 Edition of the AICPA Guide, entitled Compilation and Review Engagements.  Since neither SSARS No. 19, entitled Compilation and Review Engagements, no
    Published on July 29, 2014

    CIRA Financial Statements Required Supplementary Information

    Report As reporting entities, and practitioners associated with those entities, are working to finalize current financial statements and engagements for common interest realty associations [CIRAs], one of the issues that needs to be addressed relates to the fact that the previously-utilized AICPA Guide associated with CIRA engagements has been dormant since
    Published on July 29, 2014

    Changes Ahead for Revenue Recognition

    Report Most of the authoritative literature provides industry or transaction-specific implementation guidance, and was developed largely on an ad hoc basis and issued in numerous pronouncements.
    Published on July 29, 2014

    Auditing Guidance Supplementary Information

    Report On February 17, 2010 the Auditing Standards Board [ASB] issued new guidance associated with performance and reporting standards when supplementary information is included in financial statements.
    Published on July 29, 2014

    ASU 2010-09 [FASB ASC 855] New Guidance for Subsequent Events

    Report FASB ASU 2010-09 amends ASC 855 to remove the requirement for SEC filers to disclose the date through which they have evaluated subsequent events. This amendment eliminates the potential for conflicts with SEC guidance.
    Published on July 29, 2014

    ASU 2010-06 New Fair Value Disclosures

    Report FASB ASU 2010-06 amends ASC 820 and raises the bar associated with disclosures that need to be made in financial statements related to fair value measurements.
    Published on July 29, 2014

    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Report Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    Published on July 29, 2014

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