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    AICPA CPA Insider - 2011 



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    SSAE No. 16 Some Implementation Questions & Answers

    Report Since the guidance in SSAE No. 16 can be early-implemented, several questions associated with the guidance have been asked, and many of those questions are addressed in these materials.
    Published on July 29, 2014

    SAS Nos. 118-120 Answering Some Implementation Questions

    Report In February 2010, the ASB issued new guidance associated with performance and reporting standards when a variety of information, including supplementary information, accompanies the basic financial statements.
    Published on July 29, 2014

    Special Issues Related to Revenue Recognition Involving Multiple Deliverables

    Report Since 2003, Emerging Issues Task Force (EITF) Issue 00-21, Revenue Arrangements with Multiple Deliverables, has been the primary source of guidance for separating the deliverables in these arrangements and allocating the arrangement consideration to the separate units of accounting.
    Published on July 29, 2014

    SSARS No. 19 Reporting on Personal Financial Statements

    Report In developing SSARS No. 19 and the related AICPA Guide, special issues associated with compiling and reviewing personal financial statements [PFS] are not addressed.
    Published on July 29, 2014

    SSARS No. 19 Reporting on Comparative Statements

    Report Since practitioners need to utilize the SSARS No. 19 guidance in 2010 compilation and review engagements, these materials address some of the issues that need to be addressed when they are engaged to compile or review comparative financial statements.
    Published on July 29, 2014

    SSAE No. 16 Reporting on Controls at a Service Organization

    Report In March 2010, the Auditing Standards Board [ASB] released Statements on Standards for Attestation Engagements [SSAE] No. 16, so that now the guidance that needs to be used by service auditors has been pulled from AU Section 324, and that guidance now is housed in the attestation technical literature guidance.
    Published on July 29, 2014

    Compiling and Reviewing Personal Financial Statements

    Report Very commonly, when practitioners are completing individual tax returns for clients, they also are engaged to prepare personal financial statements for the clients.  While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other than a
    Published on July 29, 2014

    FASB ASC 740The OCBOA Financial Statement Issue

    Report One of the more frequently-asked questions in the most recent financial reporting period relates to how the guidance in FASB ASC 740 needs to be addressed when financial statements are prepared on an other comprehensive basis of accounting [OCBOA].
    Published on July 29, 2014

    Not-For-Profit Organizations Financially-Interrelated Entities

    Report FASB ASC 958 now includes guidance for NFP entities that was widely-dispersed between and among a variety of different accounting technical literature source documents.
    Published on July 29, 2014

    Special Issues Related to Nonmonetary Transactions

    Report Both exchanges and nonreciprocal transfers that involve little or no monetary assets or liabilities are referred to as nonmonetary transactions and they generally include nonreciprocal transfers with owners or other than owners as well as nonmonetary exchanges.
    Published on July 29, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Report In June 2010, the AICPA released a flurry of Technical Practice Aid [TPA] guidance that addresses a wide-variety of accounting and reporting issues.
    Published on July 29, 2014

    New Disclosures for Financing Receivables Implementing ASU 2010-20 Guidance

    Report August 18, 2010 On  July 21, 2010, the FASB issued Accounting Standards Update [ASU] 2010-20, entitled Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses.  The guidance in ASU 2010-20 serves to update
    Published on July 29, 2014

    New AICPA Audit Risk Alert

    Report Each year, the AICPA releases its general Audit Risk Alert, and the 2010-2011 Alert, entitled General Accounting and Auditing Developments, now has been released.
    Published on July 29, 2014

    The Milestone Revenue Recognition Approach For Research and Development Arrangements

    Report FASB ASU 2010-17 amends ASC 605 to add guidance as to when the milestone method of revenue recognition should be used in recognizing revenue for research and development arrangements.
    Published on July 29, 2014

    Lender Requests for Comfort Letters

    Report Over the past few weeks, several of our Plain-English Accounting team members have asked questions related to the acceptability of providing comfort letters for use by lenders associated with certain loans.
    Published on July 29, 2014

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