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    The Tax Adviser August 2007  

     

     

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    Article
    Published on July 28, 2014

    Information Management and Technology Assurance

    Overview An overview of the AICPA's Information Management and Technology Assurance section.
    Published on July 27, 2014

    ABV Mentor Program - Protege Profile

    Application The ABV Mentor program is designed to help new or future ABVs to integrate into the ABV community.
    Published on July 27, 2014

    Some Implementation Issues Associated with FIN 46R

    Report In implementing the provisions of FASB Interpretation [FIN] 46R, entitled Consolidation of Variable Interest Entities, practitioners have raised several questions associated with the appropriate accounting treatment for certain items, events, and transactions.
    Published on July 27, 2014

    Statement of Cash Flows Display Issues

    Report When reporting entities [and practitioners associated with those entities] are preparing [and reporting on] financial statements, sometimes questions arise related to the appropriate classification of items, events, and transactions within the statement of cash flows.
    Published on July 27, 2014

    SFAS No. 157 Some Implementation Questions that are Answered

    Report While the technical literature provisions with SFAS No. 157 do not become effective until calendar-year 2008 financial statements are being prepared and reported on, certain questions already are being asked about “how to do” the fair value measurements within this recently-issued accounting technical literature guidance.
    Published on July 27, 2014

    Policy Note Disclosure Issues

    Report While many accounting technical literature documents incorporate specific disclosure requirements associated with “what” needs to be incorporated within policy note disclosures to the financial statements, the primary source document related to these type disclosures still is APB Opinion No. 22.
    Published on July 27, 2014

    Some Issues Related to Intermediary and Agency Transactions

    Report Over the past several months, we have received several inquiries related to the appropriate accounting by not-for-profit organizations for intermediary and agency transactions.
    Published on July 27, 2014

    SFAS No. 157 Fair Value Measurements Issues & Resolution

    Report Using the guidance within SFAS No. 157,  reporting entities [and practitioners associated with those entities] are beginning to address “new” fair value methodologies that might not have been utilized in implementing the “older” technical literature that incorporates requirements associated with fair value measurements.
    Published on July 27, 2014

    Issues Related To Early Implementation of SFAS No. 159

    Report In those circumstances where reporting entities are choosing to early-adopt the technical literature provisions within SFAS No. 159, entitled The Fair Value Option for Financial Assets and Financial Liabilities, it is very important for those entities [and practitioners associated with those entities] to carefully consider whether the “intent” [rather than
    Published on July 27, 2014

    SFAS No. 144 Implementing Accounting for the Impairment or Disposal of Long-Lived Assets

    Report September 19, 2007 While most of the authoritative technical literature guidance associated with “when” noncurrent assets are considered to be impaired and “how” impairment losses associated with these assets should be reflected in financial state
    Published on July 27, 2014

    Some Specifics Related to FIN 48 Issues

    Report This section of your materials includes the “answer the question” related to the “debits and credits” associated with implementing FIN 48.
    Published on July 27, 2014

    Statement of Cash Flows Display Issues

    Report Based on requests from our Plain-English Accounting team members, beginning with this report, we will start to include [on occasion] a discussion of financial statement display issues where those issues are frequently-encountered in practice.
    Published on July 27, 2014

    SFAS No. 123R Implementation Issue Addressed by the FASB Staff

    Report On October 10, 2006, the FASB Staff issued FSP FAS 123R-5.  The new Staff Position [FSP] addresses whether “modification” of an instrument related to an equity restructuring should be considered a “modification” for purposes of applying FSP FAS 123R-1, entitled Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange
    Published on July 27, 2014

    Share-Based Payments to Nonemployees

    Report In December 2004, the FASB finalized SFAS No. 123R, entitled Share-Based Payment.  While we have provided a significant amount of implementation guidance related to this inordinately complex technical literature document, questions still arise related to how share-based payment arrangements with nonemployees should be “accounted for” using this guidance.
    Published on July 27, 2014

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