Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 68
    Order by:

    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 January 09, 2008

    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 May 27, 2008

    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 May 08, 2013

    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 January 11, 2006

    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 May 16, 2007

    FASB Issues ASU 2012-06 (FASB ASC 805) Indemnification Assets in Certain Business Combinations

    News FASB Accounting Standards Update [ASU] 2012-06  amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 805, Business Combinations.
    Published on October 24, 2012

    OCBOA Financial Statements Some Practical Considerations

    Report 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 December 09, 2009

    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 April 02, 2008

    Special Report ASU 2014-03 FASB ASC 815 Implementation Issues

    Report FASB ASU 2014-03 amends the guidance in FASB ASC 815 and provides private companies with a simplified accounting alternative that can be used in accounting for certain plain-vanilla interest rate swaps.
    Published on April 09, 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 June 25, 2008

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 68
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.