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    Blue-Ribbon Panel Narrows Field for Private Company Financial Reporting

    Article The panel directed its staff to come back with a narrowed down list of U.S. GAAP-based standard setting models. The models presented by panel’s staff Monday represented several variations of models based on U.S. GAAP and International Financial Reporting Standards (IFRS). The...
    Published on January 28, 2011

    Now and Later GAAP vs. Tax Treatment of the Reinstated R&D Credit

    Article The late reinstatement of the R&D credit has a key effect on the U.S. GAAP treatment of the credit on businesses’ 2012 financial statements
    Published on April 30, 2013

    Are Critics Against the Adoption of IFRS So Compelling

    Article International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention the state of the economy or the readiness of the financial community in the United States (U.S.). Several articles provide
    Published on January 28, 2011

    AICPA Survey Shows Growing IFRS Support

    Article Once the timing of IFRS convergence is clarified, IFRS preparation in the form of in-depth training and information technology readiness will be especially important.
    Published on January 28, 2011

    MD&A Disclosures Relating to Financial Instruments

    Article In this column, I reveal why IFRS requires more extensive disclosures than any other accounting standard and then briefly provide the content of IFRS disclosures and focus on the disclosure related to financial instruments and their impacts when dealing with debt covenants.
    Published on January 28, 2011

    Getting to the IFRS Destination

    Article Are we there yet?
    Published on January 28, 2011

    IFRS in the U.S.

    Article The United States and the world are on a clear path to move to one set of global accounting standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS) is that everyone believes
    Published on January 28, 2011

    Hyper-regulatory World

    Article The last 10 years have seen a sustained acceleration in the speed and volume of global tax rate and rule changes resulting in what can only be described as a hyper-regulatory environment. In simple terms, the sheer number and degree of changes means that many multinational businesses have reached a
    Published on January 28, 2011

    The Effect of IFRS Implementation on Tax

    Article The primary goal of this article is to explain how the implementation of IFRS (whether through convergence or adoption) would affect tax.
    Published on January 28, 2011

    AICPA Special News Update - June 10, 2013

    Newsletter This Special News Update covers the Financial Reporting Framework for Small- and Medium-Sized Entities. The AICPA has issued a non-GAAP financial reporting framework that delivers robust yet relevant financial statements in a simplified, cost-effective way
    Published on June 13, 2013

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