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    January 29, 2015, comment letter on FAFs December 2014 Working Draft of the Financial Accounting Foundations, the Financ...

    Comment Letter The American Institute of Certified Public Accountants (AICPA) appreciates the opportunity to review and provide input into the December 2014 Working Draft of the Financial Accounting Foundation’s, the Financial Accounting Standards Board’s, and the Governmental Accounting Standards Board’s strategic plan
    Published on January 29, 2015

    FinREC Comment Letter on Disclosures about Investments in Other Investment Companies

    Comment Letter This comment letter from FinREC to FASB discusses the Financial Accounting Standards Board’s December 4, 2014, Exposure Draft of a Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies.
    Published on February 23, 2015

    January 28, 2015, comment letter of GASBs Exposure Draft, Proposed Implementation Guide of the Governmental Accounting S...

    Comment Letter Members of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Proposed Implementation Guide of the Governmental Accounting Standards Board, Implementation Guide No. 20XX-1, and are pleased to offer their comments.
    Published on February 02, 2015

    January 29, 2015 Comment Letter by the SLGEP Regarding GASB ED Tax Abatement Disclosures

    Comment Letter The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Tax Abatement Disclosures, and is pleased to offer its comments.
    Published on January 29, 2015

    Implementing SFAS No. 154 - Accounting Changes

    Report In May 2005, the FASB released SFAS No. 154, entitled Accounting Changes and Error Corrections.  SFAS No. 154 supersedes APB Opinion No. 20, entitled Accounting Changes.  Fundamentally, SFAS No. 154 requires retrospective application of most “elected” changes in accounting principle, so that those changes [the new principles] will be reflected
    Published on August 03, 2014

    CPA Examination CSOs/SSOs

    Article The AICPA Board of Examiners (BOE) has approved and adopted the following content specification outlines (CSOs) for the four sections of the computer-based Uniform CPA Examination: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.
    Published on December 24, 2013

    Cultivating Deep Learning through Philanthropy Based Education

    Classroom Resources 2009 Bea Sanders/AICPA Innovation In Teaching Award Honorable Mention. This curriculum provides a means for introductory-level accounting students to develop a better understanding of non-profit accounting.
    Published on April 05, 2011

    Some More 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 August 03, 2014

    2008 Practice Analysis Technical Report

    Report The Board of Examiners requested that the AICPA initiate the conduct of a new study to update the previous practice analysis conducted in 2001. The study is designed to describe the important tasks performed by entry-level CPAs and the knowledge and skills required for competent performance. Additionally, it will provide
    Published on February 23, 2010

    UCare A Business Plan Project for Managerial Accounting Classes

    Classroom Resources 2009 Bea Sanders/AICPA Innovation in Teaching Award recipient, this project challenges students to become active learners and to apply managerial accounting concepts associated with cost behavior, planning, and control in a realistic environment characterized by uncertainty.
    Published on April 05, 2011

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