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    Special Issues Related to Asset Retirement Obligations

    Report FASB ASC 410 provides the authoritative guidance for the classification and measurement of obligations arising from the future cost of retiring long-lived tangible assets
    Published on August 03, 2014

    Accounting for Contingencies

    Report Contingencies are existing uncertainties that may have financial impact, depending on future events. Loss contingencies are those that may result in the incurrence of a liability or the impairment of an asset. Gain contingencies are those that may result in the...
    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

    SFAS No. 123R Implementation Issue Addressed by the FASB Staff

    Report On October 10, 2006, the FASB Staff issued FSP FAS 123R-5.  The new Staff Position [FSP] addresses whether “modification” of an instrument related to an equity restructuring should be considered a “modification” for purposes of applying FSP FAS 123R-1, entitled Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange
    Published on August 03, 2014

    Common Interest Realty Associations Addressing Some Unique Accounting Issues

    Report In preparing financial statements of common interest realty associations [CIRAs], some unique accounting issues need to be addressed.
    Published on August 03, 2014

    Concepts Statements No. 8 Conceptual Framework Issues

    Report On Tuesday, September 28, 2010, the FASB released Statement of Financial Accounting Concepts [Concepts Statement] No. 8, entitled Conceptual Framework for Financial Reporting.
    Published on August 03, 2014

    SFAS No. 157 Some Implementation Questions that are Answered

    Report While the technical literature provisions with SFAS No. 157 do not become effective until calendar-year 2008 financial statements are being prepared and reported on, certain questions already are being asked about “how to do” the fair value measurements within this recently-issued accounting technical literature guidance.
    Published on August 03, 2014

    Special Issues Related to the Statement of Cash Flows

    Report According to SFAS No. 95, Statement of Cash Flows, the primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.
    Published on August 03, 2014

    Pension & Other Postretirement Benefit Plans Addressing Some Continuing Practice Issues

    Report While defined benefit pension and other postretirement benefit plans are not encountered in private company financial reporting as often as in the past, when those plans exist, some continuing practice issues deserve some focus to ensure that these type plans properly are reflected in financial statements
    Published on August 03, 2014

    Broker-Dealer Audits PCAOB Continues to Identify Issues

    News The Public Company Accounting Oversight Board [PCAOB] recently announced that they continue to find many issues with audits of broker-dealers, despite some improvements.
    Published on July 02, 2014

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