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2004 National Conference on Federal Taxes - FAS 109 Update

Presentation ...FAS 109 Update, Accounting for Income Taxes, relates to financial statement disclosures of the tax accrual and other tax information. Find information on recent developments, Tax Reserves/FAS 5 contingencies, interim financial reporting, and APB 23
Published on March 09, 2012

Cliff Law Reconfigures Tax Preparation and Planning

News With its scores of new and extended provisions, the American Taxpayer Relief Act offers something for nearly all taxpayers and their preparers to assess and implement as they begin preparing 2012 returns and plan for the future.
Published on January 08, 2013

IRS Prepared to Process Returns If Government Shuts Down

News IRS Commissioner Doug Shulman answered questions at the National Press Club regarding the IRS’ preparations for a possible shutdown of the federal government, which could happen Friday.
Published on April 07, 2011

Federal Budget Deal Avoids Tax Season Disruptions

News White House and congressional negotiators reached an agreement on funding the federal government ahead of a midnight April 8 deadline and averted a shutdown of all nonessential government functions.
Published on April 11, 2011

Estate Tax Protective Claim Procedures Detailed

News The IRS issued guidance on filing a protective claim for refund of estate tax and notifying the IRS that the claim is ready for consideration.
Published on October 14, 2011

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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

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