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    GAAP Departure Reporting Issues in Implementing FIN 46R

    Report For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
    Published on July 25, 2014

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

    Article 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...
    Published on May 28, 2014

    Policy Note Disclosures U.S. GAAP & OCBOA Financial Statements

    Article Whether financial statements are prepared using U.S. GAAP or using an other comprehensive basis of accounting [OCBOA], it is important for practitioners to consider the appropriateness of note disclosures, as well as measurements included in the financial...
    Published on May 28, 2014

    Special Issues Related to Asset Impairment

    Article Impairment models under U.S. GAAP vary depending on the asset subject to the impairment test
    Published on May 28, 2014

    OCBOA Financial Statements Some Practical Considerations

    Article As financial accounting and reporting using U.S. GAAP becomes increasingly complex, where acceptable to end-users of financial statements, more and more reporting entities are making the election to have financial statements prepared using an other comprehensive...
    Published on May 28, 2014

    Real Estate Investments A Look at Some Classification & Measurement Issues

    Article Since limited guidance exists in U.S. GAAP related to how entities should account for investment properties, questions often arise as to how investment properties should be reflected in the financial statements
    Published on May 29, 2014

    Note Disclosures Related to FIN 46R GAAP Departures

    Report For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
    Published on July 25, 2014

    FASB Issues SFAS No. 162 The GAAP Hierarchy

    Article In May 2008, the FASB released SFAS No. 162, entitled The Hierarchy of Generally Accepted Accounting Principles.
    Published on May 28, 2014

    Brokers & Dealers in Securities Some Reminders About Current Issues

    Article Certain activities associated with broker-dealer operations are unique, so there are some particular accounting treatments utilized in addressing certain aspects of financial statements of broker-dealer entities.
    Published on May 28, 2014

    Parent-Only Financial Statements and FIN 46R

    Article ...associated with implementation issues related to FIN 46R. At the core of the recommendation of the PCFRC is that stand-alone parent-only financial statements should be “allowed” as GAAP-based statements so that there is
    Published on May 28, 2014

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