TIS Sections 6931.18-.30
...issued to provide nonauthoritative guidance about the effect of FASB ASU No. 2013-07, Presentation of Financial Statements—Liquidation Basis of Accounting, on the accounting for primarily single employer defined benefit pension and defined contribution retirement plans
Published on September 26, 2014
Financial Reporting Center News and Newsletter Archive
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 October 06, 2014
Issues Papers of the Accounting Standards Division
This area lists the Issue Papers of the AICPA's Accounting Standards Division for archival purposes.
Published on January 07, 2015
Recently Issued Technical Questions and Answers
The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
Published on January 23, 2015
Expert Panel - Employee Benefit Plans
The Employee Benefit Plan Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for employee benefit plans by bringing together...
Published on September 19, 2014
XBRL Costs Study
Research Shows XBRL Filing Costs Lower than Expected EXtensible Business Reporting Language (XBRL) is a global data standard used for reporting business information in a computer-readable format. The standardization of business reporting in
Published on January 16, 2015
FRF for SMEs Frequently Asked Questions
This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
Published on June 27, 2014
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