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    ASU 2009-06 [FASB ASC 740] - Accounting for Uncertain Tax Positions by Private Entities and Not-for-Profit Organizations

    Report FASB ASU 2009-06 amends ASC 740 for private entities, especially when those entities are pass-through entities [PTEs] and not-for-profit [NFP] organizations
    Published on September 16, 2009

    ASU 2009-12 [FASB ASC 820] Fair Value of Investments in Investment Companies

    Report FASB ASU 2009-12 amends ASC 820 when investors have investments in investee entities having characteristics of investment companies, and net asset values [or equivalent values] are calculated in a...
    Published on October 14, 2009

    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

    FASB Staff Guidance Not-for-Profit Organizations

    Report In May 2008, the FASB Staff issued new Staff-Position [FSP] guidance that has the potential to significantly-impact financial statements of certain not-for-profit organizations
    Published on June 25, 2008

    FASB Issues ASU 2012-06 (FASB ASC 805) Indemnification Assets in Certain Business Combinations

    News FASB Accounting Standards Update [ASU] 2012-06 amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 805, Business Combinations
    Published on October 24, 2012

    ASU 2013-02 [FASB ASC 220] New Comprehensive Income Display Guidance

    Report FASB ASU 2013-02 amends the guidance in ASC 220 to improve the transparency of reporting reclassifications out of accumulated other comprehensive income
    Published on April 10, 2013

    FASB Issues New Consolidation Guidance ASU 2015-02

    News This alert provides information about FASB ASU 2015-02, which improves the consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures
    Published on February 18, 2015

    ASU 2014-04 FASB ASC 310-40 Reclassification of Real Estate Upon Foreclosure

    Report FASB ASU 2014-04 amends the guidance in FASB ASC 310 in efforts to reduce diversity in practice through clarifying when an in substance repossession or foreclosure occurs
    Published on February 12, 2014

    FASB Issues ASU 2012-02 Simplifying Impairment Testing for Certain Intangibles

    News FASB Accounting Standards Update [ASU] 2012-02 amends requirements in FASB ASC 350 to simplify requirements for testing the decline in realizable value of indefinite-lived intangible assets other than...
    Published on July 30, 2012

    ASU 2012-01 (FASB ASC 954) Continuing Care Retirement Communities Accounting for Refundable Advance Fees

    News FASB Accounting Standards Update [ASU] 2012-01 amends FASB ASC 954 related to deferred revenue
    Published on July 25, 2012

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