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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 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...
    Published on August 14, 2014

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

    Report 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 August 03, 2014

    Special Issues Related to Asset Impairment

    Report Impairment models under U.S. GAAP vary depending on the asset subject to the impairment test
    Published on August 03, 2014

    OCBOA Financial Statements Some Practical Considerations

    Report 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 August 03, 2014

    Real Estate Investments A Look at Some Classification & Measurement Issues

    Report 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 August 04, 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 August 03, 2014

    FASB Issues SFAS No. 162 The GAAP Hierarchy

    Report In May 2008, the FASB released SFAS No. 162, entitled The Hierarchy of Generally Accepted Accounting Principles.
    Published on August 03, 2014

    Going Concern Codified Into U.S. GAAP New Challenges for a Delicate Process

    Report On August 27, 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This report provides a summary of this new standard as well as some potential implications for the attest literature.
    Published on September 17, 2014

    Brokers & Dealers in Securities Some Reminders About Current Issues

    Report 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 August 03, 2014

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