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    Health Care Entities Insurance Claims & Recoveries

    News FASB Accounting Standards Update [ASU] 2010-24 amends FASB ASC 954 to address a diversity in practice related to accounting by healthcare entities for medical malpractice claims and similar liabilities and their related anticipated insurance recoveries
    Published on May 28, 2014

    ASU 2013-06 FASB ASC 958 -- Services Received from Personnel of NFP Affiliates

    Article FASB ASU 2013-06 amends the revenue recognition guidance for NFP entities and applies to all NFP entities that receive services from personnel of an affiliate that directly benefit the recipient NFP entity and where the affiliate does not charge the recipient NFP entity for providing the services.
    Published on May 28, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Report Each year, the AICPA publishes a general audit risk alert along with some specialized alerts that address current issues that need to be considered in a variety of different industries and by various types of reporting entities
    Published on July 30, 2014

    Compensated Absences, Postemployment Benefits, and Bonus Agreements

    Report The primary authoritative literature that addresses compensated absences is FASB ASC 710.
    Published on July 28, 2014

    A Detailed Look at Fair Value Disclosure Requirements

    Report Given the flurry of guidance related to fair value measurements and disclosures over the last several years, there have been numerous questions, especially related to disclosure requirements. This article will take a detailed look at the various disclosure requirements found in U.S. GAAP
    Published on July 30, 2014

    Related Party Transactions Addressing Some Specific Accounting Issues

    Article While the FASB ASC contains related party disclosure requirements in FASB ASC 850, Related Party Disclosures, there is a lack of authoritative literature on the specific accounting guidance for some of these transactions and, at times, questions exist as to whether certain items would require disclosure in the financial statements.
    Published on May 29, 2014

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