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    Special Issues Related to Asset Retirement Obligations

    Report FASB ASC 410 provides the authoritative guidance for the classification and measurement of obligations arising from the future cost of retiring long-lived tangible assets.
    Published on August 03, 2014

    SFAS No. 141R - Some Implementation Guidance

    Report In December 2007, the FASB finalized tandem documents that change the landscape related to accounting and reporting for business combinations and noncontrolling interests that are reflected in consolidated financial statements.
    Published on August 03, 2014

    Preparing Financial Statements for Use by Reporting Entity Auditors

    Report Given the current practice environment, it is not uncommon for practitioners who are engaged to audit financial statements [or even review the statements] to keep a distance from clients related to preparing financial...
    Published on August 03, 2014

    Management Vie Assessments Some Compilation & Review Engagement Guidance

    News TIS section 9150 Includes new questions and answers related to when management does not perform required assessments of affiliated entities to determine if they are VIEs that need to be consolidated in the financial statements
    Published on May 28, 2014

    AU-C Section 580 Written Representations From Management

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new guidance associated with written representations from management that are required to be obtained in each financial statement audit
    Published on August 03, 2014

    New Technical Practice Aid Guidance Compilation Reports & SBLF Audit Reports

    Report Over the past several months, the AICPA audit and attest services team has released several different Technical Practice Aids [TPAs] addressing a variety of attest engagement issues
    Published on August 03, 2014

    AU-C Section 265 Communicating Internal Control Related Matters

    Report ...auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering required control deficiency communications with those charged with governance and management
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing and reporting on compilation and review engagements
    Published on August 03, 2014

    Management-Use Only Compilations Specific Engagement Issues

    Report Accountants have been preparing and presenting financial statements that are not intended to be used by third parties for years. Accountants preparing these financial statements are required to follow the compilation performance requirements in AR section 80, but are afforded a nonreporting option in paragraphs 22-24.
    Published on August 04, 2014

    Going Concern Codified Into U.S. GAAP New Challenges for a Delicate Process

    Report On August 27, 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This report provides a summary of this new standard as well as some potential implications for the attest literature.
    Published on September 17, 2014

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