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    Health Care Entities Insurance Claims & Recoveries

    News ...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

    Accounting for Company-Owned Insurance Programs

    Article 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 May 28, 2014

    FASB Issues SFAS No. 163 Financial Guarantee Insurance

    Article In May 2008, the FASB issued SFAS No. 163, entitled Accounting for Financial Guarantee Insurance Contracts
    Published on May 28, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Article 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 May 28, 2014

    FSP Guidance Related to Accounting for Investment Companies

    Article 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 May 28, 2014

    Statement of Cash Flows Display Issues

    Article 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 May 28, 2014

    SFAS No. 161 - New Derivatives & Hedging Disclosure Guidance

    Article In March 2008, the FASB issued SFAS No. 161, entitled Disclosures about Derivative Instruments and Hedging Activities.
    Published on May 28, 2014

    Disaster Losses Focusing on Accounting & Reporting Matters

    Article 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 May 28, 2014

    OCBOA Financial Statements Some Practical Considerations

    Article As financial accounting and reporting using U.S. GAAP becomes increasingly complex, where acceptable to end-users of financial statements, more and more reporting entities are making the election to have financial statements prepared using an other comprehensive basis of accounting [OCBOA]
    Published on May 28, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Article 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 May 28, 2014

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