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    TIS Sections 6931.18-.30

    FAQ ...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

    Issues Papers of the Accounting Standards Division

    Article 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

    Article 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 April 24, 2015

    Expert Panel - Employee Benefit Plans

    Article 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 February 23, 2015

    XBRL Costs Study

    Article 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

    FAQ This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
    Published on June 27, 2014

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