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Authoritative Standards

Article
Published on April 26, 2013

Turning Towards Cautious Optimism

Article The AICPA/UNC Kenan-Flagler Business & Industry Economic Outlook Survey Q2 2010 brings clarity to many of the issues of greatest importance to today’s CPAs. Issues addressed in the survey range from the long-term economic forecast and a timetable for the...
Published on January 28, 2011

AICPA News Update Vol. 14 No. 51

Newsletter SEC Decision on IFRS at Least a Few Months Away Auditing Standards Board Issues Clarity Exposure Draft on Going Concern AICPA Releases Working Draft of Accounting and Valuation Guide Omnibus Exposure Draft on Misleading Firm Names Released by AICPA Ethics Division CPAs' Pessimism About...
Published on December 09, 2011

Sec. 1341 Roundup Court Decisions and IRS Advice Offer Little Clarity

Article This item discusses four recent judicial decisions and administrative pronouncements addressing Sec. 1341.
Published on May 14, 2010

AICPA News Update Vol.12 No.16

Newsletter Private Companies Practice Section Offers Cost-Savings Advice to Firms and Human Resource Professionals, Auditing Standards Board Issues Additional Exposure Draft Resulting from Clarity Project, New Guide Helps CPAs Decide Whether to Register as Investment Advisers, AICPA, InvestmentNews Forum Gets More Than 4,000 Hits During Tax Season; Questions and Answers
Published on June 24, 2011

AICPA News Update Vol.12 No.23

Newsletter ...Preparer Regulation Proposals Likely this Year, Businesses Can Leverage Tax Benefits of ARRA 2009, Audit Committee Resource Developed on FASB Codification, Auditing Standards Board Issues Additional Exposure Draft under Clarity Project, SAS No. 115 Implementation Tools Available, CPAs in Government Establish Win-Win with Financial Literacy
Published on June 24, 2011

AICPA News Update Vol.12 No.22

Newsletter ...Patent Case, AICPA President and CEO Addresses Fair Value Process, Decisions and Future, FASB Issues New Disclosure Guidelines for Subsequent Events, Auditing Standards Board Issues Additional Exposure Draft Under Clarity Project, Audit Committee Resources Developed on ARRA of 2009
Published on June 24, 2011

AICPA News Update Vol.12 No.36

Newsletter ...for Audit Quality Offers Free Guide on International FinancialReporting Standards, Free Guide to Financial Decisions: Implementing an End-of-Life Plan, Auditing Standards Board Issues Additional Exposure Drafts Under Clarity Project, Q&A Explains Basics of FASB/IASB Leases Project that Will Affect Nearly All Entities, AICPA Looking for Members to Profile in
Published on June 24, 2011

AICPA News Update Vol.12 No.24

Newsletter ...in Business and Industry: FASB’s GAAP Codification Launches July 1, FASB Issues Two New Standards on Securitizations, Special-Purpose Entities, Auditing Standards Board Issues Additional Exposure Drafts Under Clarity Project, AICPA Looking for Members to
Published on June 24, 2011

AICPA News Update Vol. 13 No. 52

Newsletter Congress Passes Bill Clarifying 'Red Flags' Rule Application
Published on January 28, 2011

AICPA News Update - January 6, 2012

Newsletter ...if Electing Carryover Basis for 2010 Deaths is January 17, Comment Letters on Private Company GAAP Modifications Due January 14, Auditing Standards Board Issues SAS No. 125 Resulting from Clarity Project, Technical Practice
Published on March 09, 2012

The Repair Regulations Considerations for Downstream Oil and Gas Businesses

Article The oil and gas industry faces numerous challenges in applying the fact-intensive rules of the so-called repair regulations to costs incurred to repair and maintain property during its service life.
Published on May 31, 2013

AICPA News Update Vol. 13 No. 43

Article Critical Juncture for Private Company Financial Reporting: A Q&A with AICPA Chairman Robert R. Harris, CPA/CFF
Published on January 28, 2011

Accounting Rules in Corporate Reorgs. Simplified

Article The IRS issued final regulations (T.D. 9534) intended to clarify and simplify rules concerning continuity of accounting methods and inventory methods in certain tax-free corporate reorganizations and liquidations.
Published on September 30, 2011

AICPA News Update Vol. 14 No. 1

Newsletter Nonsigning Preparers Supervised by CPAs Exempted from Parts of IRS Preparer Registration Plan
Published on January 28, 2011

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Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



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Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide

An essential resource for management and auditors of entities subject to an audit under Government Auditing Standards and Circular A-133. Updated as of February 1, 2013, and fully revised for Clarity and the 2011 revision of Government Auditing Standards.

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