Analytical Procedures - Compilation and Review
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
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
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
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
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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