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    The CPEA Revenue Recognition Series- Part II Fortune Favors the Prepared

    Report This report is the second in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers
    Published on November 19, 2014

    The CPEA Revenue Recognition Series- Part II Fortune Favors the Prepared

    Report This report is the second in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers
    Published on November 19, 2014

    FASB ASC 952 Addressing Some Franchisor Accounting Issues

    Report In accounting for franchise arrangements, franchisors prepare financial statements using accounting principles generally utilized by other types of for-profit reporting entities, but some of the unique features of franchisor and franchisee relationships need to be addressed by applying some specific accounting guidance.
    Published on August 03, 2014

    FASB ASC 952 Addressing Some Franchisor Accounting Issues

    Report In accounting for franchise arrangements, franchisors prepare financial statements using accounting principles generally utilized by other types of for-profit reporting entities, but some of the unique features of franchisor and franchisee relationships need to be addressed by applying some specific accounting guidance.
    Published on August 03, 2014

    Revenue Recognition - General Guidance

    Report Although the FASB and IASB are nearing completion of their joint project on revenue recognition, the effective date of that guidance will likely not be before 2016. Since we will continue to apply the current authoritative literature related to revenue for several more years, we will provide a review of
    Published on August 03, 2014

    Accounting and Financial Reporting Accounting at Formation of Joint Ventures

    Report A question often arises as to how a joint venture should recognize and measure noncash assets received from the venturers at formation of the joint venture. Currently no authoritative guidance exists that provides a direct answer on this issue.
    Published on August 03, 2014

    Accounting and Financial Reporting Accounting at Formation of Joint Ventures

    Report A question often arises as to how a joint venture should recognize and measure noncash assets received from the venturers at formation of the joint venture. Currently no authoritative guidance exists that provides a direct answer on this issue.
    Published on August 03, 2014

    Revenue Recognition - General Guidance

    Report Although the FASB and IASB are nearing completion of their joint project on revenue recognition, the effective date of that guidance will likely not be before 2016. Since we will continue to apply the current authoritative literature related to revenue for several more years, we will provide a review of
    Published on August 03, 2014

    Revisions to the Code of Professional Conduct

    Report On October 7, 2011, the AICPA Professional Ethics Executive Committee [PEEC] released some revisions to the AICPA Code of Professional Conduct.
    Published on August 03, 2014

    Revenue Recognition Special Issues

    Report Revenue usually is the largest single item in financial statements, and issues involving revenue recognition are among the most important and difficult issues that accountants face.
    Published on August 03, 2014

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