A description of publications available on revenue recognition
Published on June 19, 2013
New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements
The Financial Accounting Standards Board’s Emerging Issues Task Force (EITF) recently updated guidance regarding recognition of revenue for multiple deliverable arrangements, which is intended to better reflect the underlying economics of such arrangements. In most situations, the new guidance will result in earlier revenue recognition...
Published on July 01, 2010
Timing of Revenue Recognition for Retainages
A retainage in a contract may cause uncertainty as to the timing of including payments in income for a contractor that receives some payments in one year and the retainage in a later year.
Published on July 01, 2013
AICPA News Update Vol.12 No.35
Q&A Explains Basics of FASB/IASB Revenue Recognition Project that Will Affect Nearly All Contracts, AICPA White Paper Explains Practitioner ’s Role in Internal Control Services, Technical Practice Aids Issued on Investment Companies, Business Brief Highlights Progress...
Published on June 24, 2011
AICPA News Update - March 16, 2012
In this issue: AICPA Requests Further Work from FASB, IASB on Revenue Recognition Proposal; FASB Chairman Says FAF Could Announce Decision on Private Company Financial Reporting in May; HUD Waives Compliance Audit Requirement For Small Banks And Credit Unions; 2012 Top Technology...
Published on March 16, 2012
AICPA News Update Vol. 14 No. 55
COSO Releases Proposed Update to Internal Control Framework Send FAF a Comment Letter Supporting an Independent Board for Private Company GAAP Modifications AICPA Releases Revised Revenue Recognition Project Brief Technical Practice Aids Issued on SOC Reports (SSAE No. 16) AICPA Submits Comments to IRS Regarding Trust
Published on December 23, 2011
Tax Method Accounting Change Required for Change in Book Recognition on Multiple-Deliverable Contracts
Taxpayers using the one-year deferral method to recognize advance payments on multiple-deliverable contracts for federal income tax purposes should note that a change in the underlying revenue recognition method used for book purposes could trigger a tax accounting method change in the year of the change
Published on May 01, 2012
Life and Health Insurance Entities
A description of publications available on life and health insurance entities.
Published on November 03, 2014
Health Care Entities
A description of products available on health care entities.
Published on September 30, 2014
AICPA News Update Vol. 13 No. 34
Member Ballot FAQ Updated; Young Professional Survey Available
Published on August 20, 2010