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AICPA News Update Vol.12 No.20

Newsletter Non-SEC Issuer Entities Subject to SEC Independence Rules, Supreme Court Agrees to Hear Appeal Challenging Constitutionality of PCAOB, SOP 09-1 Issued on Performing AUP Engagements Addressing XBRL-Tagged Data, CPA Financial Executives, CFOs Cautiously Optimistic on Economy’s Future, AICPA Survey: CPAs Gaining IFRS Knowledge but Want...
Published on June 24, 2011

AICPA News Update - October 19, 2012

Newsletter In this issue: NY Metropolitan Commuter Transportation Mobility Tax Continues to Provide Liability Issues for CPAs, New TPAs Available for Insurance Entities, SOP 12-1 Issued on Reporting Pursuant to the Global Investment Performance Standards, Tool Helps CPAs Make a Business Case for Web 2.0, Download Two Free Chapters from Popular...
Published on October 23, 2012

New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements

Article 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 for financial reporting purposes.
Published on July 01, 2010

Current Developments in S Corporations (Part II)

Article This article discusses S corporation eligibility, elections, and termination issues from the period July 2009–July 2010.
Published on November 01, 2010

Technical Practice Aids

Article A description of Technical Practice Aids.
Published on November 06, 2012

Guarantee Your Promotion

Article Six easy steps to attract positive attention from employers.
Published on July 01, 2010

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Related AICPA Products



Accounting and Finance for Construction Contractors

This course reviews the fundamental accounting issues facing the construction industry and the application of GAAP accounting methods applicable to construction contractors. Chapters on assisting the financially troubled contractor, an overview of tax accounting for the contractor and FASB ASC 740, Income Taxes (SFAS No. 109), are also included.



Reporting Pursuant to the Global Investment Performance Standards -- SOP 12-1

This SOP has been issued to guide practitioners with engagements to examine and report on aspects of an investment firm’s compliance with the Global Investment Performance Standards.



Auditing the Statement of Social Insurance - SOP 04-1

A principal auditor may fulfill the requirements of this SOP by using work that other independent auditors have performed in conformity with the provisions of this SOP.

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