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