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    Implementing SFAS No. 165 Subsequent Events

    Report In May 2009, the FASB issued SFAS No. 165, entitled Subsequent Events. The document is intended to establish general standards of accounting for, and disclosure of, events that occur after the financial statement date, but before the financial statements are issued or available to be issued
    Published on August 03, 2014

    SB Issues SFAS No. 165 Subsequent Events

    Report In May 2009, the FASB issued SFAS No. 165, entitled Subsequent Events. The document is intended to establish general standards of accounting for, and disclosure of, events that occur after the financial statement date, but before the financial statements are issued or available to be issued
    Published on August 03, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Report ...clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed
    Published on August 04, 2014

    AU-C Section 200 Overall Objectives in Audits Performed Using U.S. GAAS

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new guidance associated with overall objectives of financial statement audits.
    Published on August 03, 2014

    Independence & Ethics Alert Addressing Some Current Issues

    Report On an annual basis, the AICPA releases a variety of audit risk alerts that address specific issues that need to be addressed by practitioners when they are performing financial statement audits.
    Published on August 03, 2014

    Deferred Compensation Arrangements Addressing Some Accounting Issues

    Report Preparers of financial statements and practitioners performing attest engagements on those statements often ask questions related to how deferred compensation arrangements should be properly-reflected in financial statements of reporting entities.
    Published on August 03, 2014

    ASU 2009-06 [FASB ASC 740] - Accounting for Uncertain Tax Positions by Private Entities and Not-for-Profit Organizations

    Report FASB ASU 2009-06 amends ASC 740 for private entities, especially when those entities are pass-through entities [PTEs] and not-for-profit [NFP] organizations.
    Published on August 03, 2014

    Not-for-Profit Entity Fair Value Measurements Some AICPA Financial Reporting Whitepaper Guidance

    Report For many involved in financial accounting and reporting processes of not-for-profit [NFP] entities, one of the more onerous challenges relates to properly-considering and, where applicable, properly-complying with the fair value measurement and disclosure requirements in FASB ASC 820.
    Published on August 03, 2014

    ASU 2013-01 (FASB ASC 210) Disclosures About Balance Sheet Offsetting

    News Accounting Standards Update [ASU] 2013-01 amends the requirements in the FASB ASC 210 to clarify the scope of offsetting disclosures required in FASB ASC 210, and to address any unintended...
    Published on May 28, 2014

    SAS No. 126 Going Concern Issues in Financial Statement Audits

    Report On June 28, 2012, the Auditing Standards Board [ASB] released Statement on Auditing Standard [SAS] No. 126, entitled The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern [Redrafted
    Published on August 03, 2014

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