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    Accounting for Financial Instruments

    Article ...of accounting for financial instruments is set for significant changes. But rather than tackle the issue collectively, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have headed in different directions
    Published on January 28, 2011

    AICPA News Update Vol.12 No.19

    Newsletter Explore the FASB ASC Before July 1 – and While It’s Still Free, AICPA Dedicated Web Site for Background, Information and Resources, Get a Glimpse into the Changes, Further Insights in a...
    Published on June 24, 2011

    AICPA Survey Shows Growing IFRS Support

    Article Once the timing of IFRS convergence is clarified, IFRS preparation in the form of in-depth training and information technology readiness will be especially important.
    Published on January 28, 2011

    Are Critics Against the Adoption of IFRS So Compelling

    Article International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention the state of the economy or the readiness of the financial community in the United States (U.S.). Several articles provide
    Published on January 28, 2011

    IFRS in the U.S.

    Article The United States and the world are on a clear path to move to one set of global accounting standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS) is that everyone believes
    Published on January 28, 2011

    Is the Use of IFRS Making Accounting Truly International

    Article Convergence of accounting principles can be compared to trying to piece together a very large and complicated jigsaw puzzle. At the moment, with more than 100 countries now requiring or permitting the use of IFRS or with plans to converge to IFRS, clearly we have made a good start, but
    Published on January 28, 2011

    Blue-Ribbon Panel Narrows Field for Private Company Financial Reporting

    Article The panel directed its staff to come back with a narrowed down list of U.S. GAAP-based standard setting models. The models presented by panel’s staff Monday represented several variations of models based on U.S. GAAP and International Financial Reporting Standards (IFRS). The panel agreed to focus in on three of the
    Published on January 28, 2011

    AICPA News Update Vol. 13 No. 36

    Newsletter New AICPA Learning Center Launches; Herz to Retire from FASB
    Published on January 28, 2011

    AICPA News Update - March 16, 2012

    Newsletter In this issue: AICPA Requests Further Work from FASB, IASB on Revenue Recognition Proposal; FASB Chairman Says FAF Could Announce Decision on Private Company Financial Reporting in May; HUD Waives Compliance Audit Requirement For Small Banks And Credit...
    Published on March 16, 2012

    Private Companies and FIN 48

    Article On October 15, 2008, the Financial Accounting Standards Board (FASB) deferred the effective date of FIN 48 (FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes ) for all nonpublic companies for one year
    Published on January 28, 2011

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