Ethics Interpretation No. 101-17 Considering Networks and Network Firms
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 September 28, 2011
SFAS No. 157 Some Implementation Guidance
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 March 05, 2008
PCC Finalizes Issue 13-01a Identifiable Assets in a Business Combination
This report discusses a recently approved accounting alternative for private companies that have identifiable assets in a business combination.
Published on October 22, 2014
Accounting for Intangible Assets Other Than Goodwill
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 December 19, 2012
SFAS No. 144 Implementing Accounting for the Impairment or Disposal of Long-Lived Assets
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 stat
Published on September 19, 2007
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