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FASB and IASB Preliminary Views on Revenue Recognition in Contracts with Customers

Article FASB and IASB Preliminary Views on Revenue Recognition in Contracts with Customers
Published on July 14, 2011

AU section 337B

Professional Standards This section, an exhibit to AU section 337, provides excerpts from Financial Accounting Standards Board Accounting Standards Codification 450, Contingencies.
Published on October 02, 2012

Technical Hotline Trends- Questions and Answers by Topic

FAQ
Published on September 27, 2012

AU section 558A

Professional Standards This section provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, GASB, or FASAB and describes the circumstances that would require the auditor to report such information
Published on October 13, 2011

ET Section 200 - General Standards - Accounting Principles

Article ET Section 200 - General Standards - Accounting Principles
Published on April 05, 2012

Accounting and Auditing Technical Help - Questions and Answers

Article The technical hotline provides non authoritative advice on accounting, auditing, attestation, and SSARS standards.  You can expect a response within 24 hours, but it may take longer depending on staff availability and the nature of your question.
Published on June 10, 2013

ET Appendix A

Article ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
Published on November 20, 2012

ET Section 203 - Accounting Principles

Article ET Section 203 - Accounting Principles
Published on September 17, 2012

ET Section 92 - Definitions

Article Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on May 28, 2013

ET Topical Index

Article ET Topical Index
Published on June 03, 2013

ET Section 101 - Independence

Professional Standards .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 10
Published on June 03, 2013

Audit Standards Board Members Biographies

Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

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