By Document Type
AICPA Comments on Proposed FASB Standard to Improve Disclosure of Loss Reserves
The Financial Reporting Executive Committee of the AICPA has submitted to the FASB its comments on the FASB’s proposed standard Disclosures of Certain Loss Contingencies
Published on August 25, 2010
AICPA Survey Underscores Importance of Succession Planning in Safeguarding CPAs Financial Assets
Succession planning is a key factor in maintaining the value of any professional services firm, and the topic clearly has CPAs’ attention: 79 percent of firms with multiple owners say they expect it to be a significant issue in their business over the next decade, a survey by the American
Published on October 04, 2012
Corporations: Checklists and Illustrative Financial Statements
AICPA Checklists and Illustrative Financial Statements are designed to assist auditors and preparers to overcome the complexities of financial statement preparation. This checklist includes guidance for fiscal years ending prior to September 30, 2012 and those that end on December 31, 2012. The checklist includes the clarified auditing standards as well.
GAAP Review Series - Part 2
Renew your understanding of accounting for leases, contingencies and other uncertainties requirements, accounting for debt, other liabilities and accounting for income taxes.
IFRS: Liabilities, Provisions and Contingencies (IAS 37)
The objective of IAS 37 is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to the financial statements to enable users to understand their nature, timing and amount