FASB ED (Topic 350), Intangibles Testing Indefinite-Lived Intangible Assets for Impairment
In this recent comment letter, TIC comments on the FASB Exposure Draft of a Proposed Accounting Standards Update (ASU), Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment
Published on May 07, 2012
Health Care Entities -- AICPA Audit and Accounting Guide
This guide provides "how-to" guidance on planning, performing and reporting on Health Care engagements, as well as information for members in practice in the Health Care industry. It explains the accounting and auditing for many types of Health Care issues, including up-to-date information on recently issued FASB Accounting Standards Updates and GASB Statements and their effects on the industry. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.
Construction Contractors - AICPA Audit and Accounting Guide
Updated as of May 1, 2012, this guide summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to construction contractors, including accounting for contract costs and overhead and auditing estimates surrounding revenue and cost-recognition methods.
Real Estate and Construction Industry Developments—2012/13 Audit Risk Alert
The AICPA Real Estate and Construction Industry Developments Audit Risk Alert contains current information regarding the accounting and auditing concerns for those practitioners in the Construction and/or Real Estate industries. This AICPA Audit Risk Alert helps you plan and perform your audits and also can be used by an entity’s internal management. It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements.