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    Treasury Stock Transactions Some Accounting Issues

    Report Reporting entities may repurchase their own outstanding shares of stock for a variety of different purposes.  Repurchased shares of stock often are referred to as treasury stock or treasury shares.
    Published on July 31, 2014

    Technical Practice Aid Guidance Supplementary Information & Other Matters

    Report On October 16, 2012, the AICPA released seven Technical Practice Aids [TPAs] addressing a variety of different matters.
    Published on July 31, 2014

    Technical Practice Aid Guidance Addressing Service Auditor Report Questions

    Report Now that the new guidance associated with reporting on controls at service organizations fully is in play, several questions have been raised by practitioners associated with how service organization report engagements should be performed and how the resulting reports should be used by practitioners who are performing financial statement audits.
    Published on July 31, 2014

    Special Issues Related to Risks & Uncertainties

    Report Volatility and uncertainty in the business and economic environment result in the need to disclose information about the risks and uncertainties confronted by reporting entities. FASB ASC 275 requires disclosures that focus primarily on risks and uncertainties that could significantly affect the amounts reported in the financial statements in the
    Published on July 31, 2014

    Special Issues Related to Interest Costs

    Report FASB ASC 835 provides guidance for two primary topics: capitalization of interest and imputation of interest.
    Published on July 31, 2014

    Special Issues Related to Commitments and Contingencies

    Report FASB ASC 440 provides an overall accounting and disclosure model for unconditional purchase obligations, as well as reference to other types of commitments. FASB ASC 450 addresses accounting for contingencies.
    Published on July 31, 2014

    ASU 2012-02 Simplifying Impairment Testing For Certain Intangibles

    Report FASB ASU 2012-02 amends ASC 350 in an effort to simplify requirements for testing the decline in realizable value of indefinite-lived intangible assets other than goodwill.
    Published on July 31, 2014

    AU-C Section 520 Analytical Procedures

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using analytical procedures in planning and performing audit engagements.
    Published on July 31, 2014

    AU-C Section 505 External Confirmations

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using external confirmations to support their audit opinions.
    Published on July 31, 2014

    SAS No. 125 New Restricted-Use Communications Guidance

    Report On December 27, 2011, the Auditing Standards Board [ASB] released SAS No. 125, entitled Alert That Restricts the Use of the Auditor’s Written Communication.
    Published on July 31, 2014

    AU-C Section 530 Sampling in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using statistical and nonstatistical sampling in audit engagements.
    Published on July 31, 2014

    Some Accounting and Reporting Issues Related to LLCs and LLPs

    Report Over the last twenty years, limited liability companies (LLCs) became popular as an alternative to the corporate or partnership form of operating a business.
    Published on July 31, 2014

    Compilation Engagements Preparing for Significant Changes

    Report On June 29, 2012, the AICPA Accounting and Review Services Committee [ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs].  If adopted in final form, the guidance will change the landscape of compilation engagements.
    Published on July 31, 2014

    AU-C Section 300 Planning Considerations in Audit Engagements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when planning audit engagements.
    Published on July 31, 2014

    AU-C Section 510 Opening Balances Some Special Issues

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when performing initial audit and reaudit engagements, particularly issues that relate to obtaining sufficient appropriate audit evidence related to opening balances.
    Published on July 31, 2014

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