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    Analytical Procedures - Compilation and Review

    Article One of the more common peer review matters in review engagements relates to the failure to document expectations when performing analytical procedures and to compare results to those expectations. Although many small businesses do not prepar
    Published on October 28, 2011

    Analytical Procedures - Audit and Attest

    Publication The following is a summary of some of the professional requirements related to analytical procedures to assist you in performing your audit engagements.
    Published on July 16, 2012

    Recognition and Presentation of Other-Than-Temporary Impairments

    Article A Summary of Recognition and Presentation of Other-Than-Temporary Impairments On April 9, 2009, FASB released FSP FAS 115-2 and FAS 124-2, which was primarily codified in FASB ASC 310-30, 320-10, and 325-40. The purpose of this guidance is to bring gre
    Published on July 15, 2011

    Gartner/EBRC KPI Initiative

    Article The EBRC is collaborating with Gartner to conduct industry specific roundtables to develop a set of standardized industry KPIs that are predictive of future financial results.  These metrics are publicly available and the EBRC is eliciting feedback and collaboration to further define and evolve these metrics/KPIs.
    Published on January 16, 2013

    Airlines - Frequent Flyer Programs

    Article The policies and estimation methods used to recognize service to be provided under Frequent Flyer Programs have a significant effect on the measurement and recognition of revenue and costs related to those programs. This guide excerpt contains more information.
    Published on July 22, 2011

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