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    SFAS No. 157 Some Implementation Guidance

    Report As reporting entities [and practitioners associated with those entities] begin considering the “how tos” associated with implementing SFAS No. 157, it is important to consider some recently-issued FASB Staff Position [FSP] guidance associated with this technical literature.
    Published on July 28, 2014

    Statement of Cash Flows - Some Presentation Issues

    Report As reporting entities [and practitioners associated with those entities] are finalizing current-year financial statements, questions are being asked about certain presentation issues associated with “how and where” certain items, events, and transactions should be displayed within statements of cash flows.
    Published on July 28, 2014

    SFAS No. 160 - Some Implementation Guidance

    Report In December 2007, the FASB issued SFAS No. 160, entitled Noncontrolling Interests in Consolidated Financial Statements, where the guidance incorporates “significant amendments” to the guidance in Accounting Research Bulletin [ARB] No. 51, entitled Consolidated Financial Statements.
    Published on July 28, 2014

    FASB Issues SFAS No. 162 The GAAP Hierarchy

    Report In May 2008, the FASB released SFAS No. 162, entitled The Hierarchy of Generally Accepted Accounting Principles.
    Published on July 28, 2014

    SFAS No. 141R - Some Implementation Guidance

    Report In December 2007, the FASB finalized tandem documents that change the landscape related to accounting and reporting for business combinations and noncontrolling interests that are reflected in consolidated financial statements.
    Published on July 28, 2014

    Implementing SFAS No. 141R Business Combinations

    Report In December 2007, the FASB issued SFAS No. 141R, entitled Business Combinations, where the “revised” document replaces the original SFAS No. 141 [with the same title].
    Published on July 28, 2014

    SFAS No. 161 New Derivatives & Hedging Disclosure Guidance

    Report In March 2008, the FASB issued SFAS No. 161, entitled Disclosures about Derivative Instruments and Hedging Activities.
    Published on July 28, 2014

    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 July 28, 2014

    SFAS No. 133 Issue Shortcut Method for Assessing Hedge Effectiveness

    Report On January 10, 2008, the FASB “cleared” another implementation issue associated with SFAS No. 133 [as amended], entitled Accounting for Derivative Instruments and Hedging Activities.
    Published on July 28, 2014

    Liquidity Restrictions New Accounting Guidance

    Report The AICPA recently has released some new Technical Practice Aid [TPA] guidance that is found in Technical Information Service [TIS] Section 1100, and in particular the questions and answers in item 15 within that guidance, entitled Liquidity Restrictions.
    Published on July 28, 2014

    SFAS No. 161 - New Derivatives & Hedging Disclosure Guidance

    Report In March 2008, the FASB issued SFAS No. 161, entitled Disclosures about Derivative Instruments and Hedging Activities.
    Published on July 28, 2014

    Parent-Only Financial Statements and FIN 46R

    Report This week the Private Company Financial Reporting Committee [PCFRC] issued its second recommendation letter to the FASB associated with implementation issues related to FIN 46R. At the core of the recommendation of the PCFRC is that stand-alone parent-only financial statements should be “allowed” as GAAP-based statements so that there is
    Published on July 28, 2014

    FSP Staff Guidance Endowment Classification & Disclosure

    Report The intent behind FSP FAS 117-1 is to improve the quality and consistency of financial reporting of endowments held by not-for-profit organizations.
    Published on July 28, 2014

    Final Rule Adopted Fair Value Disclosures May Be Affected

    News On July 23, 2014, the Securities and Exchange Commission (SEC) voted to adopt a Final Rule designed to limit the risk of investor runs on money market funds. The Final Rule requires institutional prime money market funds to move from a stable $1 per share net asset value (NAV), to
    Published on July 28, 2014

    Implementing SFAS No. 160 Noncontrolling Interests

    Report In December 2007, the FASB issued SFAS No. 160, entitled Noncontrolling Interests in Consolidated Financial Statements, where the guidance incorporates “significant amendments” to the guidance in Accounting Research Bulletin [ARB] No. 51, entitled Consolidated Financial Statements.
    Published on July 28, 2014

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