Joint and Several Liability Arrangements
The “Pending Content” in FASB ASC 405-40 applies to obligations resulting from liability arrangements for which the total amount under the arrangement is fixed except for obligations that meet the criteria to be accounted for as: Asset Retirement and Environmental Obligations
Published on March 21, 2014
Accounting and Financial Reporting - Trending Now
In addition to the FASB “big three” proposals on revenue recognition, leases, and financial instruments, FASB has a number of outstanding proposed standards designed to enhance reporting requirements with regard to balance sheet
Published on November 08, 2012
Health Care Entities Expert Panel
The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area.
Published on September 19, 2014
Aerospace and Defense Revenue Recognition Task Force
The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on August 29, 2014
XBRL US GAAP Certificate Program Enroll now! The XBRL US GAAP Certificate, a comprehensive online training program developed by the AICPA and XBRL US, is designed to help you build the skills to create high quality XBRL-formatted financial statement
Published on July 09, 2013
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