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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

    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

    Comment Letter on FRF-SME Framework - International Association of Consultants, Valuators and Analysts

    Comment Letter Comment letter submitted on AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
    Published on January 28, 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 March 19, 2014

    Shaping the Future - Panelist Biographies

    Article Review the biographies of our panelists for the joint discussion Shaping the Future: Lessons from Accounting Standards Leaders.
    Published on April 20, 2012

    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

    FASB Financial Instrument Project An Update

    Article On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board (the boards) jointly issued exposure drafts (EDs), Leases, that would establish an accounting model to ensure that assets and liabilities arising under leases are recognized in...
    Published on August 27, 2012

    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

    The FASB/IASB Revenue Recognition Accounting Project

    Issue Brief Updated as for July 2012, this page provides a brief summary of the FASB/IASB Revenue Recognition Accounting Project.
    Published on July 23, 2012

    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

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