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    Deferral of Certain Items Related to Reporting of Comprehensive Income

    Report ...February 1, 2012 BEGIN NOTE: These materials were prepared by Russ Madray, who is President of The Madray Group, Inc., which specializes in knowledge transfer. He also serves as a senior...
    Published on August 03, 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 August 03, 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 August 03, 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 August 03, 2014

    ASU 2012-04 Technical Corrections & Improvements

    News FASB Accounting Standards Update [ASU] 2012-04 cover a wide range of topics in the FASB ASC, and were raised through the feedback mechanism.
    Published on May 28, 2014

    ASU 2013-01 (FASB ASC 210) Disclosures About Balance Sheet Offsetting

    News Accounting Standards Update [ASU] 2013-01 amends the requirements in the FASB  ASC 210 to clarify the scope of offsetting disclosures required in FASB ASC 210, and to address any unintended consequences of those disclosure requirements.
    Published on May 28, 2014

    Economic Evironment Challenges Addressing Some Specific Issues

    Report As many reporting entities continue to struggle with challenges associated with the economic environment, many accounting and reporting issues often need to be addressed with a heightened degree of awareness.
    Published on August 03, 2014

    Management Vie Assessments Some Compilation & Review Engagement Guidance

    News TIS section 9150 Includes new questions and answers related to when management does not perform required assessments of affiliated entities to determine if they are VIEs that need to be consolidated in the financial statements.
    Published on May 28, 2014

    ASU 2013-04 (FASB ASC 405) Joint and Several Liability Arrangements

    News Accounting Standards Update [ASU] 2013-04 adds to the guidance in FASB  ASC 405 to fill a void in the accounting technical literature related to there being no specific guidance associated with recognition, measurement, and disclosure of obligations resulting from certain joint and several liability arrangements.
    Published on May 28, 2014

    Accounting for Contingencies in Business Combinations

    Report On April 1, 2009, the FASB Staff issued FASB Staff Position [FSP] FAS 141R-1, entitled Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies. The...
    Published on August 03, 2014

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