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    AU-C Section 505 External Confirmations

    Report 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 August 03, 2014

    NFP Entity Financial Reporting Issues Fair Value Measurements and Disclosures

    Report 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 August 03, 2014

    Compensated Absences, Postemployment Benefits, and Bonus Agreements

    Report The primary authoritative literature that addresses compensated absences is FASB ASC 710.
    Published on August 03, 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 August 03, 2014

    Partnership Accounting Some Unique Issues

    Report 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 August 04, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Report In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on August 03, 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 August 03, 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 August 03, 2014

    Current Economic Environment Some Accounting & Reporting Issues

    Report While some signs exist related to the economy stabilizing, many reporting entities still are facing significant challenges because of the economic downturn.  In some cases, the issues that existed in 2008 financial reporting have been exacerbated in 2009 because of the lingering effects associated with the downturn.
    Published on August 03, 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 August 03, 2014

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