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    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

    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

    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

    FASB/PCC Private Company Accounting Alternatives Preferability Questions Under FASB ASC 250

    Report This report provides some background on the issue of preferability, as well as addresses some of the common questions and concerns as they relate to the private company accounting alternatives.
    Published on March 18, 2015

    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

    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

    Common Interest Realty Associations Addressing Some Unique Attest Engagement Issues

    Report When auditing CIRA financial statements, some particular performance and reporting issues need to be addressed; similar reporting issues need to be addressed even when practitioners are reviewing or compiling CIRA financial statements.
    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

    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

    ARSC Meeting Update Clarification and Revision of the SSARSs

    Report On May 20-22, 2014, the Accounting and Review Services Committee (ARSC) met to discuss the following major agenda items regarding ARSC’s current project to clarify and recodify the Statements on Standards for Accounting and Review Services (SSARSs).
    Published on August 04, 2014

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