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    Ethics Interpretation No. 101-17 Considering Networks and Network Firms

    Article In many circumstances, to enhance their capabilities to provide professional services, CPA firms join groups of firms which typically are membership associations that are separate legal entities that are otherwise unrelated to the association member firms.
    Published on May 28, 2014

    SFAS No. 157 Some Implementation Guidance

    Article As reporting entities [and practitioners associated with those entities] begin considering the “how tos” associated with implementing SFAS No. 157, it is important to consider some recently-issued FASB Staff Position [FSP] guidance associated with this technical literature.
    Published on May 28, 2014

    Accounting for Intangible Assets Other Than Goodwill

    Article While much of the discussions and accounting authoritative technical literature related to intangible assets has a focus on recognition, measurement, impairment, and disclosure issues related to goodwill, preparers of financial statements often need to address accounting and reporting issues for intangible assets other than goodwill.
    Published on May 28, 2014

    SFAS No. 144 Implementing Accounting for the Impairment or Disposal of Long-Lived Assets

    Article September 19, 2007 While most of the authoritative technical literature guidance associated with “when” noncurrent assets are considered to be impaired and “how” impairment losses associated with these assets should be reflected in financial stateme
    Published on May 28, 2014

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