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    Accounting for Company-Owned Insurance Programs

    Report Now that reporting entities [and practitioners associated with those entities] have “entered” calendar-year 2008, some of the accounting authoritative literature guidance that becomes effective in the first quarter of 2008 calendar-years is being considered carefully.
    Published on January 09, 2008

    FASB Issues SFAS No. 163 Financial Guarantee Insurance

    Report In May 2008, the FASB issued SFAS No. 163, entitled Accounting for Financial Guarantee Insurance Contracts
    Published on May 27, 2008

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Report It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information
    Published on May 08, 2013

    FSP Guidance Related to Accounting for Investment Companies

    Report On December 29, 2005, the FASB Staff issued FASB Staff Position [FSP] Nos. AAG INV-1 and SOP 94-4-1 [combined]. This FSP guidance includes a description of the limited circumstances where the net assets of an investment company [or a fund] must reflect the contract value [which generally equals the principal balance
    Published on January 11, 2006

    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 May 16, 2007

    Disaster Losses Focusing on Accounting & Reporting Matters

    Report Businesses operating in locations where disasters occur commonly need to address negative ramifications associated with disastrous events, where those ramifications can be significant both in the short-term and in the long-term.
    Published on January 16, 2013

    CPEA Special Report Addressing Regulatory Reports & Verification Requests

    News This Center for Plain English Accounting special report includes some information on how certain regulatory reporting issues should be addressed and how certain verification requests from clients and third parties might be handled.
    Published on November 06, 2013

    OCBOA Financial Statements Some Practical Considerations

    Report As financial accounting and reporting using U.S. GAAP becomes increasingly complex, where acceptable to end-users of financial statements, more and more reporting entities are making the election to have financial statements prepared using an other comprehensive basis of accounting [OCBOA]
    Published on December 09, 2009

    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 April 02, 2008

    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on June 25, 2008

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