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    Accounting Standards Executive Committee Comment Letter

    Article ...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) has reviewed the Exposure Draft of the proposed FASB Statement, Accounting for Transfers of Financial Assets, an amendment...
    Published on July 11, 2011

    Fight to Win Independent Standard Setting Board for Private Company Financial Reporting Will Continue

    Newsletter The CPA Advocate: October, 2011. The Financial Accounting Foundation’s proposal, Plan to Establish the Private Company Standards Improvement Council, rejected one of the two major recommendations of the Blue Ribbon Panel on Standard Setting for Private Companies
    Published on October 13, 2011

    Convergence of International and US Accounting Principles and IFRS

    Article International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of...
    Published on April 17, 2014

    Litigation Pleading Standards

    Article AICPA Position Congress is considering the Notice Pleading Restoration Act, S. 1504, introduced by Senator Arlen Specter, a Pennsylvania Democrat, and Open Access to Courts Act, H.R. 4115, introduced by Representative Jerrold Nadler, a New York
    Published on March 02, 2010

    Audit, Attest, and Quality Control ASB Comment Letters

    Comment Letter ASB comment letter to other organizations.
    Published on September 15, 2014

    House Passes Bill Establishing National Standard for State Income Taxes on Nonresident Employees

    Newsletter The CPA Advocate: June, 2012. Passage of the Mobile Workforce bill is a a critical step forward toward establishing a uniform national standard governing the withholding of state income taxes for nonresident employess
    Published on June 13, 2012

    AICPA Comments on IAASBs Proposals to Improve Auditor Reporting

    Newsletter The CPA Advocate: October, 2012. The AICPA’s Auditing Standards Board supported a broad-based approach to improving the transparency and relevance of financial reporting that involves financial reporting standard setters, management, and those charged with governance, as well...
    Published on October 18, 2012

    TIC Shares Private Company Perspective on Pushdown Accounting with FASB

    Newsletter The CPA Advocate: October, 2014. An authoritative pushdown accounting standard is being drafted, following an October 8 vote by FASB to approve a final standard to apply pushdown accounting when a change-in-control event has occurred
    Published on October 23, 2014

    FASBs Exposure Draft of a proposed Accounting Standards Update (ASU) Leases (Topic 840)

    Comment Letter The Financial Reporting Executive Committee (FinREC) of the American Institute of Certified Public Accountants (AICPA) offers its comments on the FASB’s and IASB’s (the boards) draft standard on leases, as presented in the FASB’s Exposure Draft of a proposed Accounting Standards Update (ASU) Leases (Topic 840). The AICPA support the
    Published on July 11, 2011

    AICPA Urges Relief from More-Likely-Than-Not Standard

    Comment Letter AICPA is actively pursuing both legislative and regulatory relief from the more likely than not preparer penalty standard
    Published on November 15, 2007

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