Search Results

    Page  1
    Showing results 1 - 5 of 5
    Order by:


    Proposed AICPA Framework Accounting By Small & Medium-Sized Entities

    Report December 5, 2012 On November 1, 2012, the AICPA released an exposure draft of the much-anticipated private company financial reporting framework, entitled Financial Reporting Framework for Small and Medium-Sized Entities [FRF-SMEs].  As proposed, the F
    Published on December 05, 2012

    Controversy Over the Applicability of the Disclosure Requirement of Open Tax Years Unintended Consequences and Lessons f...

    Report This report covers the applicability of a seemingly benign, but ambiguous, disclosure requirement of FIN 48 to provide a description of tax years open to examination
    Published on March 18, 2015

    Changes to the Auditors Risk Assessment in Light of the Updated COSO Internal Control Framework

    Report Many auditors will need to reconsider or change their risk assessment procedures in light of the updated COSO Internal Control Framework.
    Published on December 17, 2014

    Changes Ahead for Revenue Recognition

    Report Most of the authoritative literature provides industry or transaction-specific implementation guidance, and was developed largely on an ad hoc basis and issued in numerous pronouncements.
    Published on December 22, 2010

    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner.
    Published on July 07, 2010

    Page  1
    Showing results 1 – 5 of 5
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.