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    Accounting for Customer Loyalty Programs

    Report Given the lack of accounting guidance in the U.S. related to customer loyalty programs, and given the “frequency” that reporting entities [and practitioners associated with those entities] need to address the accounting for these programs, it might be helpful to take a look at the international accounting standards guidance related to
    Published on August 03, 2014

    SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Anothe...

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the ASB issued Statement on Auditing Standards [SAS] No. 124.
    Published on August 03, 2014

    ASU 2011-04 [FASB ASC Topic 820] Converged Fair Value Guidance Released

    Report On May 12, 2011, the FASB and IASB released their converged fair value measurement and disclosure requirements by issuing ASU 2011-04.
    Published on August 03, 2014

    An Update on Fair Value Measurements & Disclosures

    Report The amendments in ASU 2011-04 are a result of the work of the FASB and the IASB to align their guidance with respect to fair value measurements and disclosures.
    Published on August 03, 2014

    Related Party Transactions Considering some Audit Issues

    Report The intent of the ASB in revising AU section 334, Related Parties, was to improve the auditor’s understanding of his or her responsibilities toward related-party relationships and transactions in an audit of financial statements. In some instances, these changes may have raised questions from auditors on the appropriate procedures to
    Published on August 04, 2014

    ASU 2011-11 FASB ASC 210 Disclosures About Offsetting Assets & Liabilities

    Report FASB ASU 2011-11 amends ASC 210 and 815 to enhance disclosures so that improved information about financial instruments and derivative instruments that are subject to offsetting in the statement of financial position would be available to financial statement users.
    Published on August 03, 2014

    Special Issues Related to Financial Statement Presentation

    Report How an entity presents information in its financial statements is vitally important because financial statements are a central feature of financial reporting—a principal means of communicating financial information to those outside an entity.
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing and reporting on compilation and review engagements.
    Published on August 03, 2014

    ASU 2011-05 FASB ASC 220 Reporting Comprehensive Income

    Report FASB ASU 2011-05 amends ASC 220 to increase the prominence of other comprehensive income in financial statements.
    Published on August 03, 2014

    Concepts Statements No. 8 Conceptual Framework Issues

    Report On Tuesday, September 28, 2010, the FASB released Statement of Financial Accounting Concepts [Concepts Statement] No. 8, entitled Conceptual Framework for Financial Reporting.
    Published on August 03, 2014

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