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    AU-C Section 505 External Confirmations

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using external confirmations to support their audit opinions.
    Published on May 28, 2014

    NFP Entity Financial Reporting Issues Fair Value Measurements and Disclosures

    Article Issues with fair value measurements and related disclosures are certainly not isolated to not-for-profit [NFP] entities. However, these issues can be more prevalent for NFP entities.
    Published on May 28, 2014

    Compensated Absences, Postemployment Benefits, and Bonus Agreements

    Report The primary authoritative literature that addresses compensated absences is FASB ASC 710.
    Published on July 28, 2014

    Partnership Accounting Some Unique Issues

    Article Partnerships can have some unique accounting issues that are not addressed in the authoritative accounting literature. This report addresses these unique issues, such as methods of accounting for partner contributions, partner loans, transfer of a partner’s interest, allocation of salaries and bonuses, and other areas along with examples and illustrations.
    Published on May 29, 2014

    Implementing ASU 2010-25 Participant Loans in Defined Contribution Plans

    Report October 12, 2010 On September 28, 2010, the FASB released Accounting Standards Update [ASU] 2010-25, entitled Reporting Loans to Participants by Defined Contribution Pension Plans.  The guidance amends currently-utilized guidance in FASB Accounting
    Published on July 30, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Article In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on May 28, 2014

    Special Issues Related to Asset Impairment

    Report Impairment models under U.S. GAAP vary depending on the asset subject to the impairment test.
    Published on July 28, 2014

    AU-C Section 530 Sampling in Financial Statement Audits

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using statistical and nonstatistical sampling in audit engagements.
    Published on May 28, 2014

    Practice Aid Related to Fraud Testing Journal Entries

    Report In December 2008, the AICPA Center for Audit Quality issued some practical implementation guidance that should be helpful in financial statement audits in addressing the fraud issue.
    Published on July 28, 2014

    AU-C Section 510 Opening Balances Some Special Issues

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when performing initial audit and reaudit engagements, particularly issues that relate to obtaining sufficient appropriate audit evidence related to opening balances.
    Published on July 31, 2014

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