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    FASB Accounting Standards Codification

    Overview This page provides an overview of the FASB Accounting Standards Codification (FASB ASC) with links to other AICPA and FASB resources on the Codification
    Published on June 21, 2012

    The FASB Accounting Standards Codification Q&A

    Overview This AICPA-prepared document contains common questions and answers about the FASB Accounting Standards Codification (FASB ASC
    Published on August 27, 2012

    FASB Standard Setting

    White Paper FASB Statement No. 168, The FASB Accounting Standards Codification™ and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162, changed the way that FASB sets...
    Published on August 27, 2012

    FASB ASC Topical Structure and Referencing

    White Paper FASB ASC Topical Structure has changed, and understanding the layout will allow practitioners to more effectively reference and present information to the users of their financial statement users and users...
    Published on August 27, 2012

    Leases

    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 December 13, 2013

    FASB Statement 168

    White Paper FASB Statement No. 168, The FASB Accounting Standards Codification™ and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162, flattened the hierarchy of US GAAP...
    Published on August 27, 2012

    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

    FASB-IASB Exposure Drafts on Leases - Questions and Answers

    FAQ The AICPA has answered many frequently asked questions with regard to the FASB/IASB Exposure Draft, Leases
    Published on July 19, 2011

    Relationship With Another NFP

    Publication FASB ASC 958-810-05-3 explains that ownership of NFPs may be evidenced in various ways because NFPs may exist in various legal forms, such as corporations issuing stock...
    Published on March 21, 2014

    FASB Financial Instrument Project An Update

    Article On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board (the boards) jointly issued exposure drafts (EDs), Leases, that would establish an accounting model to ensure that assets and liabilities arising under leases are recognized in the statement of financial position. This document has the
    Published on August 27, 2012

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