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    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

    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

    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

    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

    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

    Statement of Cash Flows Guidance on Some Common Issues

    Report This report provides guidance on some common issues with the statement of cash flows that financial statement preparers and practitioners encounter.
    Published on October 22, 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

    Statement of Cash Flows Guidance on Some Common Issues

    Report This report provides guidance on some common issues with the statement of cash flows that financial statement preparers and practitioners encounter.
    Published on October 22, 2014

    NFP Entity Financial Reporting Issues Fair Value Measurements and Disclosures

    Report Issues with fair value measurements and related disclosures are certainly not isolated to not-for-profit [NFP] entities. However, these issues can be more prevalent for NFP entities.
    Published on August 03, 2014

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