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    Personal Financial Statements

    Report Personal financial statements are prepared for individuals either to formally organize and plan their financial affairs in general or for specific purposes, such as obtaining credit, income tax planning, retirement planning, gift and estate planning, or public disclosure of their financial affairs
    Published on August 03, 2014

    Accounting Guidance for Condensed Interim Reports

    Report In February 2009, the Auditing Standards Board [ASB] and the Accounting and Review Services Committee [ARSC] simultaneously released a new SAS [ASB] and a new SSARS [ARSC], that clearly-stipulate how reviews of interim financial information should be performed, where the applicable technical literature could be in the SASs or could
    Published on August 03, 2014

    PCC Accounting Alternative VIE Consolidation of Common Control Lease Activities

    Report FASB ASU 2014-07 amends the guidance in FASB ASC 810, to provide private companies with an accounting alternative not to apply VIE guidance for common control leasing arrangements when certain conditions are met.
    Published on August 04, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Report The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on August 03, 2014

    Related Party Transactions Considering some Audit Issues

    Report The intent of the ASB in revising AU section 334, Related Parties, was to improve the auditor’s understanding of his or her responsibilities toward related-party relationships and transactions in an audit of financial statements. In some instances, these changes may have raised questions from auditors on the appropriate procedures to
    Published on August 04, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Report In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will...
    Published on August 03, 2014

    AU-C Section 320 Planning and Performance Materiality Issues

    Report ...implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how materiality considerations should be addressed in planning and performing audit engagements
    Published on August 03, 2014

    AU-C Section 300 Planning Considerations in Audit Engagements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when planning audit engagements
    Published on August 03, 2014

    Preparing Compilation Reports Addressing Some Frequently Encountered Practice Issues

    Report Practitioners often encounter situations in which standard compilation report wording is not appropriate. For example, practitioners often question how their reports might or should be modified in specific circumstances.
    Published on August 03, 2014

    AU-C Section 915 Reports on Applying Accounting Requirements

    Report In implementing the clarified auditing technical literature guidance, accountants will notice some new requirements and guidance associated with situations where they are engaged to report on the application of requirements of an applicable financial reporting framework.
    Published on August 03, 2014

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