Defining a Method of Accounting
Article:
An accounting method can be described as a regular practice for determining when to recognize items of income or expense in taxable income
Published on May 14, 2010
Revised 2008 Form 990 Requires Current Action
Article:
Exempt organizations and their tax advisers should be aware that significant changes in reporting rules for Form 990 may require current changes in procedures and an organization’s accounting system to capture the necessary information
Published on June 01, 2010
IRS Issues Second Directive on Gift Cards
Article:
The IRS has issued a second industry director directive (IDD No. 2) (LMSB 4-0808-042) on gift cards and gift certificates, elevating the use of a separate gift card company (Giftco) to administer a taxpayer’s gift card or certificate program to Part A status and providing more information on issues categorized
Published on April 19, 2010
AICPA News Update - December 7, 2012
Newsletter:
In this issue: Provide Input on AICPA’s Development of New Financial Reporting Framework for SMEs; Continuous Auditing, Control Monitoring Opportunities Broaden; Technical Questions and Answers Issued Regarding Audits of Group Financial Statements; Ethics Pays: For the Business and For Your Career; Free Client-Oriented Webinar on “Fiscal Cliff”; Catch up on AICPA Insights®
Published on December 10, 2012
Increase Productivity With Multiple Monitors
Article:
CPAs who use dual monitors are finding that the addition of a third or fourth monitor also pays dividends. As the number of applications CPAs depend on expands, so does the need for more screen real estate. While a CPA’s two primary monitors are typically used to manage core applications
Published on March 21, 2011
AICPA News Update - July 20, 2012
Newsletter:
In this issue: Members Encouraged to Protect Themselves from Email Scams, SEC Releases Staff Paper on IFRS; No Recommendation or Timeline for Decision Included, Provide Input for AICPA’s Development of New Financial Reporting Framework for SMEs, ASEC Issues Audit Data Standard Exposure Draft, AICPA Sends Tangible Property Regulation Comments to
Published on July 20, 2012
AICPA News Update Vol. 13 No. 52
Newsletter:
Congress Passes Bill Clarifying 'Red Flags' Rule Application
Published on January 28, 2011
Accounting Trends & Techniques Products
Publication:
A description of publications available in the Accounting Trends & Techniques series
Published on April 17, 2013
Advancing Talented Individuals in Accounting Firms
Article:
Accounting firms are searching for the best and the brightest talent to lead the firms of tomorrow. They also recognize that successful career advancement does not fall to individuals alone...
Published on January 28, 2011
Accounting & Valuation Guides
Article:
Information regarding the AICPA Accounting and Valuation Guides
Published on April 08, 2013
Accounting Software Examination Guidance Issued, IRS Meets with AICPA
Article:
The IRS Small Business/Self-Employed Division has issued guidance for its field examiners on when to request backup files of taxpayers’ accounting software during an examination, what the limits are on reviewing those electronic files, and how examiners must safeguard those records
Published on October 31, 2011
Accounting and Valuation
Publication:
This page outlines the AICPA's accounting and valuation publications
Published on January 02, 2013
Accounting for Financial Instruments
Article:
The future of accounting for financial instruments is set for significant changes. But rather than tackle the issue collectively, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have...
Published on January 28, 2011
Accounting Period Changes Affecting CFCs and Corporations Exiting a Consolidated Group
Article:
The IRS has modified the scope provision for corporations that exit a consolidated group and request consent to change their annual accounting periods
Published on May 10, 2010
Accounting Rules in Corporate Reorgs. Simplified
Article:
The IRS issued final regulations (T.D. 9534) intended to clarify and simplify rules concerning continuity of accounting methods and inventory methods in certain tax-free corporate reorganizations and liquidations
Published on September 30, 2011