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    Significant Changes Coming to U.S. GAAP

    Article FASB and the IASB continue to work to improve accounting and financial reporting across the globe. The "Big 3" accounting topics, Revenue Recognition, Leases and Financial Instruments, continue to receive...
    Published on May 21, 2013


    Article FASB and the IASB have release for exposure a draft of a new standard on the accounting for leases. The AICPA has gathered need to know information with respect to...
    Published on May 28, 2014

    Private Company Financial Reporting Overview

    Overview On May 23 the Financial Accounting Foundation announced its decision to make process and structural improvements in private company financial reporting by creating a new Private Company Council. The chairman and members of the PCC were named in September.
    Published on January 05, 2015

    Financial Instruments

    Article All the up-to-date information on the FASB Financial Instrument Accounting Project can be found here
    Published on May 28, 2014

    Private Company Financial Reporting Committee Activities

    Article ...The Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) have embarked on a major initiative to further improve the FASB’s current standard-setting process to consider the needs...
    Published on July 21, 2010

    New Revenue Recognition Accounting StandardLearning and Implementation Plan

    Practice Aid This document will focus on the guidance contained in FASB ASU 2014-09 and provide a roadmap for understanding and implementation
    Published on January 21, 2015

    Brief Revenue Recognition Primer for Audit Committees

    Primer This document will focus on the guidance in FASB ASU No. 2014-09 and will assist audit committees in understanding the changes it affects
    Published on June 12, 2014

    Financial Reporting Brief Roadmap to Understanding the New Revenue Recognition Standards

    Issue Brief This document reorganizes the guidance contained in FASB ASC 606 (revenue recognition standard), to follow the five step revenue recognition model along with other guidance impacted by this standard. Additionally, it provides reference to applicable examples in...
    Published on July 02, 2014

    Revenue Recognition News

    Article Select news and views of the new Revenue Recognition accounting standard, FASB ASU 2014-09
    Published on September 15, 2014

    Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities

    Article The AICPA has developed the included whitepaper to assist not-for-profit entities (NFPs) in addressing the various challenges in applying the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurement, which codifies FASB Statement No. 157, Fair Value Measurements
    Published on November 17, 2011

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