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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

    CIRA Financial Statements Required Supplementary Information

    Report As reporting entities, and practitioners associated with those entities, are working to finalize current financial statements and engagements for common interest realty associations [CIRAs], one of the issues that needs to be addressed relates to the fact that the previously-utilized AICPA Guide associated with CIRA engagements has been dormant since
    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

    Required Supplementary Information Compilation & Review Engagement Issues

    Report On October 10, 2011, the AICPA Staff released some interpretive guidance related to how practitioners should address circumstances when required supplementary information accompanies the basic financial statements that have been compiled or reviewed.
    Published on August 03, 2014

    Special Report ASU 2014-07 FASB ASC 810 - Implementation Issues

    Report Subsequent to the issuance of FASB ASU 2014-07 in March, several questions have been raised as to how the guidance should be implemented when the election is made to use the guidance in the preparation of private company financial statements.  As such, discussions in these materials are focused on providing
    Published on August 04, 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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