Attestation Clarity Project
The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
Published on March 25, 2014
Attest Clarity Project
...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
Published on March 28, 2014
Audit Data Standards General Ledger Standard
This Audit Data Standard includes information specific to General Ledger accounts
Published on August 20, 2013
Audit Data Standard Working Group
ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard
Published on March 03, 2015
Industry Key Performance Indicators
EBRC/Gartner initiative which brings together various stakeholders to develop industry specific KPIs results in a list of general KPIs and specific KPIs for the Technology and Mining industries. This document provides the list of KPIs and standard definitions
Published on March 01, 2012
Aerospace and Defense Revenue Recognition Task Force
The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion
Published on February 03, 2015
Accounting and Financial Reporting
Economic, regulatory, and global forces are demanding higher-quality financial reporting while standards are in continual flux. The information and resources here will help you stay informed of changes to accounting standards and provide you guidance to ensure high quality financial reporting...
Published on October 23, 2014
Telecommunications Entities Revenue Recognition Task Force
The Telecommunications Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion
Published on February 23, 2015
Assurance Services Executive Committee
The ASEC's mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by identifying and prioritizing emerging trends and market needs for assurance, and developing related assurance methodology guidance and tools as needed.
Published on March 03, 2015
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 February 13, 2015