Accounting Trends & Techniques Products
Publication:
A description of publications available in the Accounting Trends & Techniques series
Published on April 17, 2013
Accounting & Valuation Guides
Article:
Information regarding the AICPA Accounting and Valuation Guides
Published on April 08, 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 and Valuation
Publication:
This page outlines the AICPA's accounting and valuation publications
Published on January 02, 2013
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
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 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 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 & Auditing
Overview:
AICPA Accounting and Auditing Publications provide professionals engaged in accounting, financial reporting, audit and attest the guidance and knowledge for accurate reporting
Published on April 30, 2013
Drowning in Paper
Article:
Accounting attracts mountains of paper. This is especially true in the accounts payable function in which the main responsibility is invoice processing. Savvy organizations have found that imaging can reduce...
Published on January 28, 2011
Key Topics and Industries
Publication:
Accounting and Auditing Publications are available for a number of industries and key topics
Published on January 04, 2013
Accounting for Bonus Compensation Under the Final Corporate Estimated Tax Regs.
Article:
Treasury issued final corporate estimated tax regulations under Sec. 6655 that establish a comprehensive set of rules for corporations using the annualized income installment method.
Published on May 18, 2010
Accounting Method Change Procedures One Possible Solution
Article:
While there is no official guidance binding the IRS to review a Form 3115 within a particular time period, taxpayers generally expect the Service to review and respond to Forms 3115 before the extended due date for filing the taxpayer’s income tax return. Unfortunately, given the backlog of method change
Published on May 03, 2010
Code of Professional Ethics
Article:
Our ethical behavior is essential to preserve the trust that the public has placed in our profession. The publicity on certain isolated individuals within our profession has, at times, left a doubt with the public that we must attempt to dispel. We as professionals must double our efforts to make
Published on January 28, 2011
General Guidance
Publication:
A description of publications available on general corporations.
Published on February 05, 2013