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    Accounting for Company-Owned Insurance Programs

    Report Now that reporting entities [and practitioners associated with those entities] have “entered” calendar-year 2008, some of the accounting authoritative literature guidance that becomes effective in the first quarter of 2008 calendar-years is being considered carefully.
    Published on August 03, 2014

    FASB Issues SFAS No. 163 Financial Guarantee Insurance

    Report In May 2008, the FASB issued SFAS No. 163, entitled Accounting for Financial Guarantee Insurance Contracts
    Published on August 03, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Report It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information
    Published on August 03, 2014

    FSP Guidance Related to Accounting for Investment Companies

    Report On December 29, 2005, the FASB Staff issued FASB Staff Position [FSP] Nos. AAG INV-1 and SOP 94-4-1 [combined]. This FSP guidance includes a description of the limited circumstances where the net assets of an investment company [or a fund] must reflect the contract value [which generally equals the principal balance
    Published on August 03, 2014

    Statement of Cash Flows Display Issues

    Report When reporting entities [and practitioners associated with those entities] are preparing [and reporting on] financial statements, sometimes questions arise related to the appropriate classification of items, events, and transactions within the statement of cash flows.
    Published on March 24, 2015

    SFAS No. 161 - New Derivatives & Hedging Disclosure Guidance

    Report In March 2008, the FASB issued SFAS No. 161, entitled Disclosures about Derivative Instruments and Hedging Activities.
    Published on August 03, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Report In June 2010, the AICPA released a flurry of Technical Practice Aid [TPA] guidance that addresses a wide-variety of accounting and reporting issues.
    Published on August 03, 2014

    Disaster Losses Focusing on Accounting & Reporting Matters

    Report Businesses operating in locations where disasters occur commonly need to address negative ramifications associated with disastrous events, where those ramifications can be significant both in the short-term and in the long-term.
    Published on August 03, 2014

    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on August 03, 2014

    Accounting for Contingencies

    Report Contingencies are existing uncertainties that may have financial impact, depending on future events. Loss contingencies are those that may result in the incurrence of a liability or the impairment of an asset. Gain contingencies are those that may result in the acquisition of an asset or reduction of a liability.
    Published on August 03, 2014

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