AICPA RSS
x
Username

Password

Search Results

Page  1
Showing results 1 - 10 of 10
Order by:


Risks Associated with Converting from One Form of GAAP to Another

White Paper This document discusses the most likely perceived risks from converting from U.S. GAAP to IFRS: Contractual, Internal Control, Financial Reporting and Legal
Published on April 25, 2013

Qualitative Predictors (Factors That Lead to Fraud)

Article This article covers internal work environment and corporate governance, characteristics of a good audit committee, and  COSO recommendations for establishing internal controls.
Published on May 27, 2011

Fair Value Related Authoritative Literature

Guidance This page references authoritative literature that is relevant to financial reporting including Financial Accounting Standards Accounting Standards Codification (FASB ASC), the AICPA Statements on Auditing Standards, as well as others.
Published on August 27, 2010

Adjusted Net Income Analysis

Article The starting point of the adjusted net income analysis is the reported net income. The adjustments are intended to normalize the reported net income and adjust those items that may need to be restated to reflect the economic net income of the business.
Published on December 13, 2010

Practice Aids and Other Non-Authoritative Guidance

Practice Aid These Practice Aids, Special Reports and Whitepapers are designed to serve as educational and reference material on technical issues and are not intended to serve as authoritative guidance.
Published on May 03, 2013

The Income Approach

Article The income approach to valuation is based on the assumption that an investor would invest in a property with similar investment characteristics, but not necessarily the same business. The computations used with the income approach generally determine the value of the business to be equal to the expected future benefits
Published on January 04, 2011

Summary of the Provisions of the Sarbanes-Oxley Act of 2002

Executive Summary The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012

Forensic Accounting Procedures in the Audit Process

Article Here you'll find background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5)
Published on May 10, 2011

Guideline Company Analysis

Article Describes the guideline public company method of appraisal which is based on the premise that pricing multiples of publicly traded companies can be used as a tool to be applied in valuing the closely held appraisal subject.
Published on December 14, 2010

Automobile Dealerships - A Test Drive to Consider

Case Study Automobile dealerships have unique characteristics that require valuations be performed by an experienced business valuator. View this case study for more information regarding valuation of automobile dealerships.
Published on December 28, 2010

Page  1
Showing results 1 – 10 of 10
Show Results per page

Related AICPA Products



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

2012 US GAAP Financial Statements-Best Practices in Presentation and Disclosure formerly Accounting Trends & Techniques) provides hundreds of illustrative disclosures that were specially selected by an AICPA expert panel from the financial statements of hundreds of companies. Fully updated for recent authoritative pronouncements, this edition offers comprehensive examples of virtually every required disclosure, across over 100 industries, to deliver the content you need from the organization you trust.



Investment Companies - AICPA Audit and Accounting Guide

The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.

Copyright © 2006-2013 American Institute of CPAs.