Authoritative Standards
Article:
Published on April 26, 2013
PCAOB Standards and Related Rules
Article:
This page provides a description of the publication PCAOB Standards and Related Rules
Published on March 08, 2013
AICPA Professional Standards Overview
Publication:
AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected
Published on January 23, 2013
Government Auditing Standards and Circular A-133
Publication:
A description of publications available on Government Auditing Standards and Circular A-133
Published on April 17, 2013
New Compilation and Review Engagements Standard
Article:
In December 2009, the Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (AICPA, Professional Standards), which includes the most significant changes to the compilation and review standards since 1978...
Published on November 06, 2012
Applying AICPA Business Valuation Standards in Tax Practice
Article:
the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The...
Published on May 02, 2010
The Tax Return Preparer Standard Policy Developments
Article:
The tax return preparer standard set forth in Sec. 6694 has been subject to a series of revisions and refinements
Published on January 28, 2011
AICPA Tax Standards Strengthened
Article:
Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services
Published on April 13, 2010
Revised Statements on Standards for Tax Services
Article:
The AICPA has released revised Statements on Standards for Tax Services (SSTS), effective January 1, 2010. The SSTS are enforceable standards of tax practice issued by the AICPA’s Tax Executive Committee (TEC
Published on January 28, 2011
IFRS in the U.S.
Article:
The United States and the world are on a clear path to move to one set of global accounting standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS...
Published on January 28, 2011
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...
Published on July 01, 2010
Are Critics Against the Adoption of IFRS So Compelling
Article:
International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention the state of...
Published on January 28, 2011
AICPA News Update Vol. 14 No. 12
Newsletter:
Clarified Statement on Auditing Standards Finalized, Another Exposed for Comment
Published on March 28, 2011
IFRS and Your Tax Practice
Article:
International financial reporting standards (IFRS) are coming, and tax advisers need to understand the implications for their clients
Published on January 28, 2011
Applying the Material Participation Standards to Nongrantor Trusts
Article:
A taxpayer may deduct losses generated from passive activities only to the extent of the income from such activities. For this purpose, any trade or business or other income-producing activity is passive with respect to a taxpayer if the taxpayer does not materially participate in the activity.
Published on January 28, 2011