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    January 29, 2015, comment letter on FAFs December 2014 Working Draft of the Financial Accounting Foundations, the Financ...

    Comment Letter The American Institute of Certified Public Accountants (AICPA) appreciates the opportunity to review and provide input into the December 2014 Working Draft of the Financial Accounting Foundation’s, the Financial Accounting Standards Board’s, and the Governmental Accounting Standards Board’s strategic plan
    Published on January 29, 2015

    FinREC Comment Letter on Disclosures about Investments in Other Investment Companies

    Comment Letter This comment letter from FinREC to FASB discusses the Financial Accounting Standards Board’s December 4, 2014, Exposure Draft of a Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies.
    Published on February 23, 2015

    January 28, 2015, comment letter of GASBs Exposure Draft, Proposed Implementation Guide of the Governmental Accounting S...

    Comment Letter Members of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Proposed Implementation Guide of the Governmental Accounting Standards Board, Implementation Guide No. 20XX-1, and are pleased to offer their comments.
    Published on February 02, 2015

    January 29, 2015 Comment Letter by the SLGEP Regarding GASB ED Tax Abatement Disclosures

    Comment Letter The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Tax Abatement Disclosures, and is pleased to offer its comments.
    Published on January 29, 2015

    Implementing SFAS No. 154 - Accounting Changes

    Report In May 2005, the FASB released SFAS No. 154, entitled Accounting Changes and Error Corrections.  SFAS No. 154 supersedes APB Opinion No. 20, entitled Accounting Changes.  Fundamentally, SFAS No. 154 requires retrospective application of most “elected” changes in accounting principle, so that those changes [the new principles] will be reflected
    Published on August 03, 2014

    The Development of Examination Content - in Brief

    Article The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam.
    Published on July 29, 2013

    Cultivating Deep Learning through Philanthropy Based Education

    Classroom Resources 2009 Bea Sanders/AICPA Innovation In Teaching Award Honorable Mention. This curriculum provides a means for introductory-level accounting students to develop a better understanding of non-profit accounting.
    Published on April 05, 2011

    Some More Implementation Issues Associated with FIN 46R

    Report In implementing the provisions of FASB Interpretation [FIN] 46R, entitled Consolidation of Variable Interest Entities, practitioners have raised several questions associated with the appropriate accounting treatment for certain items, events, and transactions.
    Published on August 03, 2014

    The Uniform CPA Examination Development, Delivery, and Administration

    Article The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CP
    Published on June 15, 2010

    UCare A Business Plan Project for Managerial Accounting Classes

    Classroom Resources 2009 Bea Sanders/AICPA Innovation in Teaching Award recipient, this project challenges students to become active learners and to apply managerial accounting concepts associated with cost behavior, planning, and control in a realistic environment characterized by uncertainty.
    Published on April 05, 2011

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