Stockbrokerage and Investment Banking - Financial Statement Presentation and Classification
Broker-dealers are guided in their preparation of financial statements primarily by U.S. generally accepted accounting principles, SEC rules and other regulatory bodies. This guide excerpt provides more information on Financial Statement Presentation and Classification.
Published on July 15, 2011
FRF for SMEs Frequently Asked Questions
This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
Published on June 27, 2014
Tax-Related 3rd Party Verification (Comfort Letter) Requests
The AICPA Tax Section's comfort letter resources on the Financial Reporting Center.
Published on June 05, 2014
Proposed Revisions to Ethics and Compilation Standards
Two exposure drafts, proposed by PEEC and ARSC, have the potential to make significant changes to the landscape of compilation and review services. Get the information you need to voice your opinion.
Published on June 26, 2014
AICPA Conflict Minerals Resources
As the issue of Conflict Minerals gains more importance, the AICPA has begun its involvement in this crucial area. Find information and important links here.
Published on May 05, 2014
Overhaul of AAG Property and Liability Insurance Entities
The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of the accounting content of a proposed Audit and Accounting Guide Property and Liability Insurance Entities. This proposed guide addresses many new accounting issues that have emerged over the years and includes guidance dedicated specifically to
Published on June 27, 2012
FRF for SMEs Logo for CPA Firms Terms, Conditions, and Guidelines for CPAs
This document discusses terms, conditions, and guidelines for use of the FRF for SMEs™ accounting framework.
Published on July 03, 2013
A collection of reports to help users understand controls at service organizations as it relates to security, availability, processing integrity, confidentiality and privacy.
Published on January 06, 2014
Private Company Financial Reporting Frequently Asked Questions
FAQs about the Financial Accounting Foundation's new Private Company Council and the AICPA’s development of a financial reporting framework for small- and medium-sized entities.
Published on July 23, 2012
Financial Reporting Executive Committee
The Financial Reporting Executive Committee (FinREC) is a senior committee of the Institute for financial reporting. Find information about activities, members and meetings here.
Published on July 18, 2014