COSO Releases Updated Internal Control Framework
Article:
Information on the updated COSO document, Internal Control - Integrated Framework
Published on June 13, 2013
Fraudulent Financial Reporting 1998-2007, An Analysis of U.S. Public Companies
Article:
This slide deck contains an overview of the COSO Research Study: Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies
Published on July 15, 2011
COSO 2012--Updated, Principles-Based, and More Guidance
White Paper:
In November 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced a project to review and update the 1992 Internal Control - Integrated Framework. The AICPA has prepared this whitepaper regarding the draft of the updated Framework
Published on August 27, 2012
Risk Assurance and Advisory Services
Article:
Risk Assurance task force will develop guidance for assurance to evaluate and organization enterprise risk management process to supplement COSO ERM framework
Published on July 15, 2011
FRC Newsletter - May 21, 2013
Newsletter:
...2013, Contents: FASB, IASB Propose New Approach to Lease Accounting Pending Release of the New Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation COSO Releases Updated
Published on June 06, 2013
FRC Newsletter - May 21, 2013
Newsletter:
...2013, Contents: FASB, IASB Propose New Approach to Lease Accounting Pending Release of the New Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation COSO Releases Updated
Published on June 06, 2013
Professional Judgment
Article:
Auditors must use their experience and professional judgment at all times in order to properly conduct high-quality audits. The AICPA has gathered information on various professional judgment frameworks.
Published on February 22, 2013
Audit and Attest Services
Article:
If you perform audit and attest engagements, the information and resou
Published on March 21, 2013
Accounting and Financial Reporting - Trending Now
Article:
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
Financial Reporting Center News and Newsletter Archive
Article:
Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
Published on June 06, 2013