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    SSARS NO. 21 ISSUED Major Changes for Accountants Who Prepare Financial Statements

    News On October 23, 2014, the ARSC released SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements.
    Published on October 30, 2014

    About the CPEA Professional Staff

    Overview The CPEA about us page describes the mission and staff of the CPEA. Provides biographical information about the AICPA employees and outside fellows who provide the services of the CPEA to members.
    Published on October 06, 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 August 03, 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 August 03, 2014

    Restricted Use Reporting Common Practice Issues and Examples

    Report This report discusses considerations when accountants determine they need to restrict use of their compilation, review, or audit reports.
    Published on November 19, 2014

    Construction Contractors Reporting on Supplementary Information

    Report The next edition of the AICPA Guide, Construction Contractors, will include updated sample financial statements and supplementary schedules to assist those preparing, compiling, reviewing, and auditing financial statements for construction contractors.
    Published on August 04, 2014

    Accounting for Long-Lived Assets Addressing Some Impairment Issues

    Report Primarily because of continuing economic challenges being faced by many reporting entities, financial statement preparers often need to address whether long-lived assets are impaired.
    Published on August 03, 2014

    Special Issues Related to Property, Plant, and Equipment

    Report Property, plant, and equipment includes tangible assets acquired for long-term use in the normal operations of a business. If an outlay will provide a service benefit beyond the current period, it is a capital expenditure and is recorded as an asset
    Published on August 03, 2014

    The Clarified Auditing Standards Focusing on Some Initial Peer Review Findings

    Report As auditors begin planning and performing calendar-year 2013 financial statement audits, they will be in the second cycle of using the new authoritative guidance that became effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on August 03, 2014

    Special Issues Related to Risks & Uncertainties

    Report Volatility and uncertainty in the business and economic environment result in the need to disclose information about the risks and uncertainties confronted by reporting entities. FASB ASC 275 requires disclosures that focus primarily on risks and uncertainties that could significantly affect the amounts reported in the financial statements in the
    Published on August 03, 2014

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