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    2010 GAQC Alerts 



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    Financial Reporting Alert Not-for-Profit Entities

    Report The AICPA has released its 2011 alert for not-for-profit [NFP] entities that provides valuable guidance related to current-year financial reporting.
    Published on July 30, 2014

    FASB ASC 810 Implementing New Disclosure Requirements for VIEs

    Report Reporting entities now are addressing issues that need to be addressed associated with raising-the-bar related to new disclosure requirements when they have affiliated entities that are variable interest entities [VIEs].
    Published on July 30, 2014

    An Update on Fair Value Measurements & Disclosures

    Report The amendments in ASU 2011-04 are a result of the work of the FASB and the IASB to align their guidance with respect to fair value measurements and disclosures.
    Published on July 30, 2014

    A Detailed Look at Fair Value Disclosure Requirements

    Report Given the flurry of guidance related to fair value measurements and disclosures over the last several years, there have been numerous questions, especially related to disclosure requirements. This article will take a detailed look at the various disclosure requirements found in U.S. GAAP
    Published on July 30, 2014

    Ethics Interpretation No. 101-17 Considering Networks and Network Firms

    Report In many circumstances, to enhance their capabilities to provide professional services, CPA firms join groups of firms which typically are membership associations that are separate legal entities that are otherwise unrelated to the association member firms.
    Published on July 30, 2014

    ASU 2011-10 FASB ASC 360 Derecognition of in Substance Real Estate

    Report FASB ASU 2011-10 amends ASC 360 to address a practice inconsistency as to how financial statements have been reflecting circumstances when parent company reporting entities cease to have controlling financial interests in subsidiaries that are in substance real estate.
    Published on July 30, 2014

    ASU 2011-04 [FASB ASC Topic 820] Converged Fair Value Guidance Released

    Report On May 12, 2011, the FASB and IASB released their converged fair value measurement and disclosure requirements by issuing ASU 2011-04.
    Published on July 30, 2014

    Defined Contribution Plans Some Current Issues

    Report As practitioners are preparing to perform current-year audits of benefit plans, certain issues deserve a heightened degree of awareness.  In some cases those issues are audit-related issues and, in other cases, the issues relate to ensuring that items, events, and transactions are properly-presented and disclosed in financial statements.
    Published on July 30, 2014

    FASB ASC 470 Some Considerations Related to Accounting for Debt

    Report Over the past few years, when considering accounting and reporting issues related to debtor and creditor relationships, most of the authoritative accounting standards-setting focus has been on the creditor side of the aisle.
    Published on July 30, 2014

    SSARS No. 19 Conforming Amendments to Interpretive Guidance

    Report In developing SSARS No. 19, and in developing the 2010 AICPA Guide, entitled Compilation and Review Engagements, the guidance currently is written-around performance and reporting requirements when practitioners are engaged to compile or review general-purpose financial statements.
    Published on July 30, 2014

    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Report Now that practitioners are in the second cycle of performing and reporting on compilation and review engagements using the requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when they are going through their peer reviews,
    Published on July 30, 2014

    Compilation & Review Engagements Reporting on Supplementary Information

    Report Frequently, when practitioners are compiling and reviewing financial statements, supplementary information accompanies those statements.  Without regard to whether the statements are being compiled or reviewed, practitioners need to clearly-indicate the degree of responsibility they are assuming with respect to that information.
    Published on July 30, 2014

    Benefit Plan Audits Addressing Some Common Deficiencies

    Report As practitioners are planning and performing current-year benefit plan audits, they might want to consider some frequently-encountered audit deficiencies that have been noted in these type engagements.
    Published on July 30, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Report Each year, the AICPA publishes a general audit risk alert along with some specialized alerts that address current issues that need to be considered in a variety of different industries and by various types of reporting entities
    Published on July 30, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing and reporting on compilation and review engagements.
    Published on July 30, 2014

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