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    New Revenue Recognition Standard Has Significant Implications for Tax Accounting and Return Preparation

    Article FASB and the IASB jointly issued a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards...
    Published on January 01, 2015

    AICPA News Update Vol.12 No.19

    Newsletter Explore the FASB ASC Before July 1 – and While It’s Still Free, AICPA Dedicated Web Site for Background, Information and Resources, Get a Glimpse into the Changes, Further Insights in a...
    Published on June 24, 2011

    AICPA News Update Vol. 13 No. 36

    Newsletter New AICPA Learning Center Launches; Herz to Retire from FASB
    Published on August 27, 2010

    Private Companies and FIN 48

    Article On October 15, 2008, the Financial Accounting Standards Board (FASB) deferred the effective date of FIN 48 (FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes ) for all nonpublic companies for one year
    Published on February 01, 2009

    AICPA News Update - March 23, 2012

    Newsletter In this issue: Free Learning Guide Available for FASB Accounting Standards Codification®, Starting a CPA Practice Made Easy, Now Available: Three Tools for Improving Boards’ Effectiveness, PCAOB Panelists Suggest Alternatives to Mandatory Audit Firm Rotation, Catch Up on...
    Published on March 23, 2012

    AICPA News Update - March 16, 2012

    Newsletter In this issue: AICPA Requests Further Work from FASB, IASB on Revenue Recognition Proposal; FASB Chairman Says FAF Could Announce Decision on Private Company Financial Reporting in May; HUD Waives Compliance Audit Requirement For Small Banks And Credit...
    Published on March 16, 2012

    AICPA News Update Vol.12 No.27

    Newsletter Resources Developed to Help CPAs Understand, Use FASB Accounting Standards, Codification.; AICPA Members Eligible for Special Value Pricing of Accounting Guidance Library thatIncludes FASB ASC, New Financial Crisis Inquiry Commission Includes AICPA Board Member, New Law in...
    Published on June 24, 2011

    AICPA News Update Vol.12 No.35

    Newsletter Q&A Explains Basics of FASB/IASB Revenue Recognition Project that Will Affect Nearly All Contracts, AICPA White Paper Explains Practitioner ’s Role in Internal Control Services, Technical Practice Aids Issued on Investment Companies, Business...
    Published on June 24, 2011

    AICPA News Update Vol.12 No.44

    Newsletter AICPA Says Legislative Proposal Would “Undermine” FASB’s Mission, AICPA Files Lawsuit Challenging FTC’s Red Flags Rule for CPAs, New COSO Paper Will Help Senior Executives Deal with Companies’ Top Risks, Have You Been Keeping...
    Published on June 24, 2011

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules.
    Published on August 01, 2010

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