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    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Report Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    Published on August 03, 2014

    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Report Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    Published on August 03, 2014

    New OCBOA Guidance TPAs Address the Issues

    Report In July 2010, the AICPA released three new Technical Practice Aids [TPAs] that should be helpful to reporting entities in preparing financial statements using an other comprehensive basis of accounting [OCBOA] and practitioners who are engaged to audit, review, or compile those statements.
    Published on August 03, 2014

    New OCBOA Guidance TPAs Address the Issues

    Report In July 2010, the AICPA released three new Technical Practice Aids [TPAs] that should be helpful to reporting entities in preparing financial statements using an other comprehensive basis of accounting [OCBOA] and practitioners who are engaged to audit, review, or compile those statements.
    Published on August 03, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Report It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information.
    Published on August 03, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Report It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information.
    Published on August 03, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Report In June 2010, the AICPA released a flurry of Technical Practice Aid [TPA] guidance that addresses a wide-variety of accounting and reporting issues.
    Published on August 03, 2014

    New Technical Practice Aid Guidance Addressing Various Issues

    Report In June 2010, the AICPA released a flurry of Technical Practice Aid [TPA] guidance that addresses a wide-variety of accounting and reporting issues.
    Published on August 03, 2014

    403[b] Plans An Overview of Some Recent Issues

    Report Effective with 2009 plan year Form 5500 filings, ERISA-covered 403[b] plans that are considered to be “large” plans, became subject to Department of Labor [DOL] requirements to have annual audits of their financial statements.
    Published on August 03, 2014

    403[b] Plans An Overview of Some Recent Issues

    Report Effective with 2009 plan year Form 5500 filings, ERISA-covered 403[b] plans that are considered to be “large” plans, became subject to Department of Labor [DOL] requirements to have annual audits of their financial statements.
    Published on August 03, 2014

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