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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

    Modifications Necessary for Tax Commission of the City of New York Form TC309, Accountants Certification

    Guidance As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards. Modifications herein are acceptable
    Published on December 17, 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
    Published on June 02, 2014

    FRF for SMEs Toolkit for Medium CPA Firms

    Toolkit This page describes the FRF for SMEs™ Toolkit for medium CPA firms.
    Published on June 27, 2014

    XBRL Certificate

    Article XBRL US GAAP Certificate Program Enroll now! The XBRL US GAAP Certificate, a comprehensive online training program developed by the AICPA and XBRL US, is designed to help you build the skills to create high quality XBRL-formatted financial statement
    Published on July 09, 2013

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