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    Compilation & Audit Reports Some New Practical Implementation Guidance

    Article In May 2012, the AICPA released two practice aids addressing compilation reporting issues in two areas, business valuation engagements and independence matters, and there also is some guidance that might be considered when audit reports are modified to address going concern issues
    Published on May 28, 2014

    Special Issues Related to Asset Impairment

    Article Impairment models under U.S. GAAP vary depending on the asset subject to the impairment test.
    Published on May 28, 2014

    Special Issues Related to Risks & Uncertainties

    Article Volatility and uncertainty in the business and economic environment result in the need to disclose information about the risks and uncertainties confronted by reporting entities. FASB ASC 275 requires disclosures that focus primarily on risks...
    Published on May 28, 2014

    SFAS No. 157 Some Implementation Guidance

    Article As reporting entities [and practitioners associated with those entities] begin considering the “how tos” associated with implementing SFAS No. 157, it is important to consider some recently-issued FASB Staff Position [FSP] guidance associated with this technical literature.
    Published on May 28, 2014

    AU-C Section 620 Using the Work of an Auditor Specialist

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some significantly-modified guidance when they are using either management specialists or their own specialists.
    Published on May 28, 2014

    SFAS No. 157 Some Implementation Questions that are Answered

    Report While the technical literature provisions with SFAS No. 157 do not become effective until calendar-year 2008 financial statements are being prepared and reported on, certain questions already are being asked about “how to do” the fair value measurements within this recently-issued accounting technical literature guidance.
    Published on July 27, 2014

    FASB ASC 275 Disclosing Risks and Uncertainties

    Article While the currently-applicable disclosure requirements associated with risks and uncertainties are not new, especially given the current economic environment, certain of those disclosures might be considered to be of enhanced significance.
    Published on May 28, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Article In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on May 28, 2014

    Disaster Losses Focusing on Accounting & Reporting Matters

    Article Businesses operating in locations where disasters occur commonly need to address negative ramifications associated with disastrous events, where those ramifications can be significant both in the short-term and in...
    Published on May 28, 2014

    ASU 2011-04 [FASB ASC Topic 820] Converged Fair Value Guidance Released

    Article On May 12, 2011, the FASB and IASB released their converged fair value measurement and disclosure requirements by issuing ASU 2011-04.
    Published on May 28, 2014

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