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    Codification of the Economic Substance Doctrine

    Article Reviving an idea that has come and gone several times since 1999, the House and Senate have included similar proposals for the codification of the economic substance doctrine in recent proposed legislation
    Published on May 18, 2010

    Codification of Economic Substance Affects All Tax Practitioners

    Article This column discusses uncertainty surrounding the codification of the economic substance doctrine and explores selected areas of impact on CPAs’ professional obligations and practice
    Published on January 13, 2012

    AICPA Authoritative Literature Codifications

    Article ...The AICPA codifications are crucial references containing AICPA standards and interpretations currently in effect for audit, attest, and compilation and review services. The information in each codification is organized by subject and...
    Published on January 28, 2011

    AICPA News Update - March 23, 2012

    Newsletter In this issue: Free Learning Guide Available for FASB Accounting Standards Codification®, Starting a CPA Practice Made Easy, Now Available: Three Tools for Improving Boards’ Effectiveness, PCAOB Panelists Suggest Alternatives to Mandatory Audit Firm Rotation, Catch Up on AICPA Insights
    Published on June 18, 2012

    AICPA News Update Vol.12 No.27

    Newsletter Resources Developed to Help CPAs Understand, Use FASB Accounting Standards, Codification.; AICPA Members Eligible for Special Value Pricing of Accounting Guidance Library thatIncludes FASB ASC, New Financial Crisis Inquiry Commission Includes AICPA Board Member, New Law in New York May...
    Published on June 24, 2011

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on August 24, 2012

    AICPA News Update Vol.12 No.23

    Newsletter Tax Preparer Regulation Proposals Likely this Year, Businesses Can Leverage Tax Benefits of ARRA 2009, Audit Committee Resource Developed on FASB Codification, Auditing Standards Board Issues Additional Exposure Draft under Clarity Project, SAS No. 115 Implementation Tools Available, CPAs in Government Establish Win-Win with Financial Literacy
    Published on June 24, 2011

    AICPA News Update Vol.12 No.21

    Newsletter ...on Table in Financial Regulatory Reform Talks, SEC Proposes Amendments to Custody Rule for Investment Advisers, AICPA Applauds Introduction of Bill to Prohibit Tax Strategy Patents, FASB’s GAAP Codification Just a Month Away – Be Ready, Should U.S. Converge GAAP or Adopt IFRS? Comment on IFRS Blog
    Published on June 24, 2011

    AICPA News Update Vol.12 No.24

    Newsletter IRS Temporarily Relieves Foreign Taxpayers of June 30 FBAR Filing Requirement; Deadline Remains for Others, Members in Business and Industry: FASB’s GAAP Codification Launches July 1, FASB Issues Two New Standards on Securitizations, Special-Purpose Entities, Auditing Standards Board Issues Additional Exposure Drafts Under Clarity Project, AICPA Looking for Members to
    Published on June 24, 2011

    AICPA News Update Vol. 13 No. 21

    Newsletter ERM Business Brief Available for Free Download
    Published on January 28, 2011

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