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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

    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 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

    Compensated Absences, Postemployment Benefits, and Bonus Agreements

    Report The primary authoritative literature that addresses compensated absences is FASB ASC 710.
    Published on August 03, 2014

    Personal Financial Statements

    Report Personal financial statements are prepared for individuals either to formally organize and plan their financial affairs in general or for specific purposes, such as obtaining credit, income tax planning, retirement planning, gift and estate planning, or public disclosure of their financial affairs.
    Published on August 03, 2014

    Special Issues Related to Commitments and Contingencies

    Report FASB ASC 440 provides an overall accounting and disclosure model for unconditional purchase obligations, as well as reference to other types of commitments. FASB ASC 450 addresses accounting for contingencies.
    Published on August 03, 2014

    Special Issues Related to the Statement of Cash Flows

    Report According to SFAS No. 95, Statement of Cash Flows, the primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.
    Published on August 03, 2014

    Special Issues Related to Foreign Currency Translation

    Report FASB ASC 830 deals with two main subjects:  translation of foreign currency financial statements and foreign currency transactions.
    Published on August 03, 2014

    A Detailed Look at Fair Value Disclosure Requirements

    Report Given the flurry of guidance related to fair value measurements and disclosures over the last several years, there have been numerous questions, especially related to disclosure requirements. This article will take a detailed look at the various disclosure requirements found in U.S. GAAP
    Published on August 03, 2014

    Revisiting the Guidance Related to Variable Interest Entities

    Report In January 2003, the FASB issued FASB Interpretation (FIN) 46. Less than a year later, the FASB significantly revised the guidance and issued FASB Interpretation 46 (Revised 2003), Consolidation of Variable Interest Entities (FIN 46R).
    Published on August 03, 2014

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