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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

    Standards Applicable to Registered Broker-Dealers And Other Entities Registered with the SEC and New Code of Professiona...

    News This alert includes a a summary of certain auditing, attestation, and independence standards applicable to the audit and attest engagements for certain entities registered either with the SEC, Commodity Future Trading Commission, or both, for fiscal years ending on or after June 1, 2014
    Published on December 18, 2014

    The CPEA Revenue Recognition Series- Part II Fortune Favors the Prepared

    Report This report is the second in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers
    Published on November 19, 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

    CPEA Special Report Considering PCC Alternatives Within U.S. GAAP

    Report As the FASB moves forward in finalizing Private Company Council [PCC] alternatives within U.S. GAAP that may be elected for use in efforts to simplify private company financial reporting, preparers of financial statements need to consider whether the alternatives that will be available should be used in their financial statements.
    Published on December 01, 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

    Convertible Debt Securities A Look at Some of the More Challenging Issues

    Report Convertible debt securities are complex hybrid instruments including an option, where the alternative choices cannot exist independently of each other.  Holders of convertible debt securities ordinarily do not sell one right and retain the other right.
    Published on August 03, 2014

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