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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

    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 August 14, 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

    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Report Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    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

    Required Supplementary Information Compilation & Review Engagement Issues

    News The AICPA has released some interpretive guidance related to how practitioners should address circumstances when required supplementary information accompanies basic financial statements that have been compiled or reviewed.
    Published on May 28, 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

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