Analytical Procedures - Compilation and Review
One of the more common peer review matters in review engagements relates to the failure to document expectations when performing analytical procedures and to compare results to those expectations. Although many small businesses do not prepar
Published on October 28, 2011
Stockbrokerage and Investment Banking - Financial Statement Presentation and Classification
Broker-dealers are guided in their preparation of financial statements primarily by U.S. generally accepted accounting principles, SEC rules and other regulatory bodies. This guide excerpt provides more information on Financial Statement Presentation and Classification.
Published on July 15, 2011
FRF for SMEs Frequently Asked Questions
This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
Published on June 27, 2014
FASB and the IASB have release for exposure a draft of a new standard on the accounting for leases. The AICPA has gathered need to know information with respect to the Boards' standards
Published on May 28, 2014
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