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    Revenue Recognition

    Publication A description of publications available on revenue recognition
    Published on June 19, 2013

    New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements

    Article The Financial Accounting Standards Board’s Emerging Issues Task Force (EITF) recently updated guidance regarding recognition of revenue for multiple deliverable arrangements, which is intended to better reflect the underlying economics of such arrangements. In most situations, the new guidance will result in earlier revenue recognition...
    Published on July 01, 2010

    Timing of Revenue Recognition for Retainages

    Article A retainage in a contract may cause uncertainty as to the timing of including payments in income for a contractor that receives some payments in one year and the retainage in a later year.
    Published on June 30, 2013

    AICPA News Update Vol.12 No.35

    Newsletter Q&A Explains Basics of FASB/IASB Revenue Recognition Project that Will Affect Nearly All Contracts, AICPA White Paper Explains Practitioner ’s Role in Internal Control Services, Technical Practice Aids Issued on Investment Companies, Business Brief Highlights Progress...
    Published on June 24, 2011

    AICPA News Update - March 16, 2012

    Newsletter In this issue: AICPA Requests Further Work from FASB, IASB on Revenue Recognition Proposal; FASB Chairman Says FAF Could Announce Decision on Private Company Financial Reporting in May; HUD Waives Compliance Audit Requirement For Small Banks And Credit Unions; 2012 Top Technology...
    Published on March 16, 2012

    AICPA News Update Vol. 14 No. 55

    Newsletter COSO Releases Proposed Update to Internal Control Framework Send FAF a Comment Letter Supporting an Independent Board for Private Company GAAP Modifications AICPA Releases Revised Revenue Recognition Project Brief Technical Practice Aids Issued on SOC Reports (SSAE No. 16) AICPA Submits Comments to IRS Regarding Trust
    Published on January 04, 2012

    Tax Method Accounting Change Required for Change in Book Recognition on Multiple-Deliverable Contracts

    Article Taxpayers using the one-year deferral method to recognize advance payments on multiple-deliverable contracts for federal income tax purposes should note that a change in the underlying revenue recognition method used for book purposes could trigger a tax accounting method change in the year of the change
    Published on July 23, 2013

    Life and Health Insurance Entities

    Publication A description of publications available on life and health insurance entities.
    Published on September 30, 2014

    Property and Liability Insurance Entities

    Publication A description of publications available on property and liability insurance entities.
    Published on September 30, 2014

    AICPA News Update Vol. 13 No. 34

    Newsletter Member Ballot FAQ Updated; Young Professional Survey Available
    Published on January 28, 2011

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