ASU 2013-06 FASB ASC 958 -- Services Received from Personnel of NFP Affiliates
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 June 05, 2013
Benefit Plan Audit Risk Alert Addressing Some Current Issues
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 August 17, 2011
A Detailed Look at Fair Value Disclosure Requirements
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 August 31, 2011
Compensated Absences, Postemployment Benefits, and Bonus Agreements
The primary authoritative literature that addresses compensated absences is FASB ASC 710.
Published on July 08, 2009
Related Party Transactions Addressing Some Specific Accounting Issues
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 March 19, 2014
FASB Changes Effective for Fiscal 2014
This report includes a listing by topic of the significant ASUs that are now effective for the first time for nonpublic entities with periods ending December 31, 2014.
Published on December 17, 2014
Results per page