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    SSARS No. 19 Compilation Reports on Prescribed Forms

    Report Related to compilation reports, some special attention is provided to prescribed form reporting in legacy document SSARS No. 3 [AR Section 300]. Now, practitioners need to consider modifications to that previously-utilized guidance due to implementing SSARS No. 19
    Published on August 03, 2014

    403[b] Plans An Overview of Some Recent Issues

    Report Effective with 2009 plan year Form 5500 filings, ERISA-covered 403[b] plans that are considered to be “large” plans, became subject to Department of Labor [DOL] requirements to have annual audits of their financial...
    Published on August 03, 2014

    Compilation Engagements Preparing for Significant Changes

    Report ...2012, the AICPA Accounting and Review Services Committee [ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs]. If adopted in final form, the guidance will change the landscape of compilation engagements
    Published on August 03, 2014

    CPEA Special Report Addressing Regulatory Reports & Verification Requests

    News This Center for Plain English Accounting special report includes some information on how certain regulatory reporting issues should be addressed and how certain verification requests from clients and third parties might be handled.
    Published on May 28, 2014

    Some Issues Related to Mandatorily-Redeemable Equity

    Report In May 2003, the FASB issued SFAS No. 150, entitled Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity.  While this document is limited in its scope, it has the potential to have a “significant impact” on financial statements of private companies.
    Published on August 03, 2014

    Compensated Absences, Postemployment Benefits, and Bonus Agreements

    Report The primary authoritative literature that addresses compensated absences is FASB ASC 710.
    Published on August 03, 2014

    Accounting for Company-Owned Insurance Programs

    Report Now that reporting entities [and practitioners associated with those entities] have “entered” calendar-year 2008, some of the accounting authoritative literature guidance that becomes effective in the first quarter of 2008 calendar-years is being considered carefully.
    Published on August 03, 2014

    Some Frequently Asked Questions and Answers

    Report Recently, several questions have been raised related to how certain technical literature guidance should be implemented appropriately. These questions relate to subsequent events issues, material uncertainty issues, and independence issues.
    Published on August 03, 2014

    Special Issues Related to Cash and Cash Equivalents

    Report Although accounting for cash is generally straightforward, there are a few balance sheet presentation issues with cash: cash that is restricted from use must be reported separately from unrestricted cash, and be excluded from current assets in a classified balance sheet. In addition, certain short-term, highly liquid debt investments are
    Published on August 03, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Report As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements.
    Published on August 03, 2014

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