Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 85
    Order by:

    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Article Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    Published on May 28, 2014

    Some Specifics Related to FIN 48 Issues

    Report This section of your materials includes the “answer the question” related to the “debits and credits” associated with implementing FIN 48
    Published on July 27, 2014

    New OCBOA Guidance TPAs Address the Issues

    Article In July 2010, the AICPA released three new Technical Practice Aids [TPAs] that should be helpful to reporting entities in preparing financial statements using an other comprehensive basis of accounting [OCBOA] and practitioners who are engaged to audit, review, or compile those statements.
    Published on May 28, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Article It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information.
    Published on May 28, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Article In June 2010, the AICPA released a flurry of Technical Practice Aid [TPA] guidance that addresses a wide-variety of accounting and reporting issues.
    Published on May 28, 2014

    403[b] Plans An Overview of Some Recent Issues

    Article Effective with 2009 plan year Form 5500 filings, ERISA-covered 403[b] plans that are considered to be “large” plans, became subject to Department of Labor [DOL] requirements to have annual audits of their financial statements.
    Published on May 28, 2014

    FASB ASC 740The OCBOA Financial Statement Issue

    Article One of the more frequently-asked questions in the most recent financial reporting period relates to how the guidance in FASB ASC 740 needs to be addressed when financial statements are prepared on an other comprehensive basis of accounting [OCBOA].
    Published on May 28, 2014

    Benefit Plan Audits Some Current Considerations

    Report As practitioners are finalizing benefit plan audit engagements, some new issues and some continuing issues need to receive some focus to ensure that financial statements are prepared appropriately and audits are performed and documented appropriately.
    Published on July 28, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on May 28, 2014

    Related Party Transactions Considering some Audit Issues

    Article The intent of the ASB in revising AU section 334, Related Parties, was to improve the auditor’s understanding of his or her responsibilities toward related-party relationships and transactions in an audit of financial statements. In some...
    Published on May 29, 2014

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 85
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.