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    Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards

    Guidance This document contains a listing of substantive differences between the International Standards on Auditing and Generally Accepted Auditing Standards
    Published on March 24, 2014

    World Intellectual Capital Initiative WICI

    Article This diverse group of international organization collaborate to promote better corporate reporting
    Published on October 17, 2014

    IIRC - Draft Framework - AICPA Response

    Article The IIRC released a Draft International Framework for Integrated Reporting. The AICPA provided feedback to questions in the Draft
    Published on July 16, 2013

    XBRL

    Article Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data.  There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters.
    Published on November 25, 2014

    Proposals to Enhance the Auditors Report

    White Paper AICPA staff has issued this brief to provide you with information about the ongoing projects of the International Auditing and Assurance Standards Board (IAASB) and the Public Company Accounting Oversight Board (PCAOB) related to enhancing auditor reporting. This brief compares and contrasts the proposals and outlines next...
    Published on October 10, 2013

    Business Reporting Frameworks

    Framework When fully developed, this Enhanced Business Reporting framework will provide structure for the presentation of non-financial components of business reports—including key performance indicators—and facilitate greater integration of financial and non-financial components on an industry-by-industry basis.
    Published on April 01, 2014

    Improving the Clarity of Auditing Standards

    Article ...of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Clarity Project Archive Information

    FAQ A repository of historical information related to the Auditing Standards Board's Clarity Project.
    Published on February 14, 2013

    Hospitality Entities Revenue Recognition Task Force

    Article The Hospitality Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
    Published on August 29, 2014

    Gaming Entities Revenue Recognition Task Force

    Article The Gaming Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
    Published on August 29, 2014

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