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    The Tax Adviser July 2007 

     

     

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    Revisiting the Guidance Related to Variable Interest Entities

    Report In January 2003, the FASB issued FASB Interpretation (FIN) 46. Less than a year later, the FASB significantly revised the guidance and issued FASB Interpretation 46 (Revised 2003), Consolidation of Variable Interest Entities (FIN 46R).
    Published on July 30, 2014

    ASU 2011-02 [FASB ASC 310] Troubled Debt Restructurings - Creditors

    Report FASB ASU 2011-02 amends ASC 310 to improve financial reporting along with greater consistency in the manner that U.S. GAAP is applied for a variety of types of debt restructurings.
    Published on July 30, 2014

    Variable Interest Entities Addressing Some Continuing Questions

    Report While accounting and reporting issues associated with variable interest entities [VIEs] have been addressed, using a variety of technical literature guidance, for several years, even with the new guidance that had to be implemented in calendar-year 2010 financial statements, some lingering questions associated with appropriate accounting for VIEs continue to
    Published on July 30, 2014

    Special Issues Related to Guarantees

    Report Creditors and other users of financial statements need to understand which guarantees are reported as obligations in the financial statements and which are merely disclosed in order to evaluate the creditworthiness of the subject entity.
    Published on July 30, 2014

    SSARS No. 19 Answering Some Implementation Questions

    Report Given the upcoming effective date of SSARS No. 19, many practitioners now are addressing how the guidance needs to be appropriately-implemented, and several questions have been raised related to the new guidance.
    Published on July 30, 2014

    Special Issues Related to Transfers and Servicing

    Report Accounting for sales, transfers, and servicing of financial assets is addressed in FASB ASC 860. These transactions can be extremely complex and subject to manipulation.
    Published on July 30, 2014

    SAS 123 Omnibus Statement on Auditing Standards 2011

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the Auditing Standards Board [ASB] issued SAS No. 123.
    Published on July 30, 2014

    SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Anothe...

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the ASB issued Statement on Auditing Standards [SAS] No. 124.
    Published on July 30, 2014

    SAS No. 122 Clarification and Recodification of U.S. Auditing Standards

    Report On October 5, 2011, the Auditing Standards Board [ASB] released a trio of Statements on Auditing Standards [SASs], where one of those documents represents the “Super SAS” that serves to both recodify U.S. generally accepted auditing standards and enhance convergence with International Standards on Auditing [ISAs], as those standards are
    Published on July 30, 2014

    Revisions to the Code of Professional Conduct

    Report On October 7, 2011, the AICPA Professional Ethics Executive Committee [PEEC] released some revisions to the AICPA Code of Professional Conduct.
    Published on July 30, 2014

    SSARS No. 20 & SAS No. 121 Reviews of Interim Financial Information

    Report In February 2011, the ARSC issued SSARS No. 20 and the ASB issued SAS No. 121. Both documents were issued to address a particular practice issue that bubbled-up related to when reviews of interim financial information should be performed using the SSARSs versus the SASs.
    Published on July 30, 2014

    Required Supplementary Information Compilation & Review Engagement Issues

    Report On October 10, 2011, the AICPA Staff released some interpretive guidance related to how practitioners should address circumstances when required supplementary information accompanies the basic financial statements that have been compiled or reviewed.
    Published on July 30, 2014

    ASU 2011-05 FASB ASC 220 Reporting Comprehensive Income

    Report FASB ASU 2011-05 amends ASC 220 to increase the prominence of other comprehensive income in financial statements.
    Published on July 30, 2014

    Brokers & Dealers in Securities Some Reminders About Current Issues

    Report Certain activities associated with broker-dealer operations are unique, so there are some particular accounting treatments utilized in addressing certain aspects of financial statements of broker-dealer entities.
    Published on July 30, 2014

    SSARS No. 19 Predecessor & Successor Communications

    Report SSARS No. 19 guidance is applicable when they are considering the potential need to communicate with predecessor accountants.  Related to these type communications, some special attention is provided in SSARS No. 19 related to the legacy document guidance in SSARS No. 4 [AR Section 400], entitled Communications Between Predecessor and
    Published on July 30, 2014

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