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    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
    Published on June 05, 2014

    Financial Reporting Brief Tax Effects of ASU 2014-09

    Issue Brief ...Financial Reporting Brief acknowledges that this standard will have a large impact on the financial reporting standards of almost every company (public, private, and not-for-profit). But, what tax consequences could also result? The brief examines this question
    Published on July 28, 2014

    Airlines - Leased Property and Equipment

    Article Aircraft leasing has diversified into a sophisticated financial market, resulting in a number of complex leasing structures and their tax status, because many aircraft leasing structures are designed to transfer tax benefits to the lessor from the airline. This guide excerpt provides more information
    Published on October 19, 2011

    Sample Financial Statement Comparisons

    Sample Report This sample financial statement/comparison spreadsheet demonstrates the differences between the FRF for SMEs, income tax and U.S. GAAP
    Published on June 26, 2014

    Customizable Sample Financial Statement Comparisons

    Tools This customizable sample financial statement/comparison spreadsheet can be used to demonstrate to clients the differences between the FRF for SMEs, income tax and U.S. GAAP
    Published on June 26, 2014

    Benefits and Potential Uses of XBRL

    Article XBRL can applied to a wide range of business applications.
    Published on July 15, 2011

    Concerns Regarding Comfort Letters/Third Party Verification

    Article Increasingly, CPAs are receiving requests from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and various other agencies to confirm client information. In turn, the AICPA has received severa
    Published on January 05, 2015

    Financial Reporting Center News and Newsletter Archive

    Article Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
    Published on April 06, 2015

    Recently Issued Technical Questions and Answers

    Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
    Published on April 17, 2015

    Expert Panel - State and Local Governments

    Article The State and Local Governments Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for state and local government entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on April 14, 2015

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