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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 30, 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 30, 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 30, 2014

    Tax CPE & Events

    Overview The AICPA annually schedules conferences and webcasts that focus on many current tax issues that impact tax practices and business and industry members.
    Published on July 30, 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 30, 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 30, 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 30, 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 30, 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 30, 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 30, 2014

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